Amendment Of The Act On Income Taxes

Original Language Title: změna zákona o daních z příjmů

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492/2000 Sb.



LAW



of 12 June. December 2000,



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

amended, and some other laws



Change: 112/2006 Sb.



Change: 281/2009 Sb.



Parliament has passed the following Act of the Czech Republic:



PART THE FIRST



Amendment of the Act on income taxes



Article. (I)



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

Coll., the 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. 259/1994 Coll., Act No. 32/1995

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

Coll., Act No. 248/1995 Coll., Act No. 316/1996 Coll., Act No. 18/1997

Coll., Act No. 151/1997 Coll., Act No. 209/1997 Coll., Act No. 210/1997

Coll., Act No. 227/1997 Coll., Act No. 111/1998 Coll., Act No. 149/1998

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. 170/1999

Coll., Act No. 222/1999 Coll., the finding of the Constitutional Court No 3/2000 Coll.

Act No. 17/2000 Coll., Act No. 27/2000 Coll., Act No. 72/2000 Coll.

the Act No 100/2000 Coll., Act No. 103/2000 Coll., Act No. 121/2000 Coll.

Act No. 132/2000 Coll., Act No. 241/2000 Coll. and Act No. 340/2000

Coll., is hereby amended as follows:



1. In section 2 (2). 3 the second sentence, the words "and foreign experts (paragraph

5) visitors here just for the purpose of providing technical assistance, however, "

shall be deleted.



2. In section 2, paragraph 5 shall be deleted.



3. In section 3, paragraph 3. 3, the word "special" is inserted after the word "legal".



4. In section 3, paragraph 3. 4 (b). and the word "law)", is replaced by the words "the rule of

the regulation, which governs the conditions for the transfer of property to the State on the other person. "



5. In section 3, paragraph 3. 4 at the end of the text of the letter b), the words ", with the

the exception of the income of the lender of the loan or credit returned, which took

as to assignment of claims arising under this loan or

the loan, in an amount equal to the difference between the value of the loan or

the loan and the price at which the claim was referred to the ".



6. In section 3, at the end of paragraph 4, the dot replaces the comma and the following

subparagraph (c)), including footnote 1b) is added:



"(c)) the revenue from the increase or decrease of spouses. ^ 1b)



1B) of section 143a of the civil code. ".



7. In section 4, paragraph 4. 1, letter a) is added:



"and) revenue from the sale of the family house, apartment, including a share of common

parts of the House or co-ownership, including related

the plot, if the seller had a place of residence for at least 2 years

immediately before the sale. The exemption shall not apply to income from

the sale of the apartment or House if it is or was included in the commercial

property for the performance of the business or other self-employed

activities, and within 2 years from its disposals of business assets.

The exemption shall also apply to income arising from the revenue payer

the future sale of the family home, apartment, including a share of common

parts of the House or co-ownership, including related

the plot, in time within 2 years from the acquisition, and sales from the future

the family home, apartment, including a share of the common parts of the House or

co-ownership, including related land, made in

the time within 2 years from its disposals of business assets, even if the purchase

the contract will be closed after 2 years from the acquisition or after 2 years from

the disposal of business assets ".



8. In section 4, paragraph 4. 1 (a). g), the words "adopted under the special"

shall be replaced by "compensation received in connection with the rectification of certain

property-related injustices under special laws ".



9. In section 4, paragraph 4. 1 at the end of subparagraph (g)) the comma is replaced by a dot and the

the following sentence, which including a footnote No. 1 d) is added: "the revenue from

the sale of real estate issued in connection with the rectification of certain

property-related injustices under special legislation ^ 2) are exempted

in case if in the time between the acquisition and sale of real estate has

the settlement between the mutual co-owners real estate Division

According to the size of its shares of 1-d) or if ^ ^ have been or non-residential apartments

areas defined as units under a special legal regulation, ".



1 d) section 141 and 142 of the civil code. ".



10. In section 4, paragraph 4. 1 (a). (h)), the words "pension insurance ^ 43)"

replaced by the words "pension insurance according to the law on pension

insurance ^ 43) ", the words" paid retirement (pension) "shall be replaced by the words

"paid pensions (pensions)" and the number "120 000 ' is replaced by the number

"144 000".



11. In section 4, paragraph 4. 1 at the end of the text of the letter ch) the words "or

similar performance is provided from abroad ".



12. In section 4, paragraph 4. 1 at the end of the text of the letter i), the words "or

similar performance is provided from abroad ".



13. In section 4, paragraph 4. 1 (a). k), after the words "civil association ^ 48)"

the words "including similar payments from abroad" and

the word "including" shall be replaced by the word "and".



14. In section 4, paragraph 4. 1 the letter t) including footnote No. 69):



"t) subsidies from the State budget, the budget of the municipalities, higher

territorial self-governing units, State funds, allocated for grants or

the contribution from the State budget provided by specific legal

^ regulation 69) on acquisition of tangible fixed assets, ^ 20) on its

the technical evaluation, with the exception of grants and contributions, which are

charged to income (revenue) under a special legal regulation, ^ 20)



§ 7, paragraph 69). 1 (a). about) of Act No. 218/2000 Coll., on the budget

rules and the change of certain acts (related budget

rules). ".



15. In section 4, paragraph 4. 1 (a). u), the words "the provision of flat ' shall be replaced by the words

"meet the housing needs", at the end of the text, the comma shall be replaced by the dot and

the following sentence, "and similarly in the case of income from transfer

the rights and obligations associated with membership in a cooperative, if in the context of

with this transfer will be cancelled the lease to the apartment, where

the taxpayer acquired the resources to satisfy the housing needs. "



16. In section 4, paragraph 4. 1 at the end of the text of the letter in the following words:)

"or the Czech Republic".



17. section 4, paragraph 4. 1 (a). w):



"w) revenue from the sale of securities acquired by the taxpayer in the framework of the

the coupon privatisation; revenue from the sale of other securities or

revenue from the repayment of employee shares, if the time between the acquisition and the

the transfer of these securities upon their sale or return for 6

months, and the share of revenue attributable to the participation certificate on cancellation

a mutual fund, if the time between the acquisition of the share certificate and the date of

repayment period of 6 months. Period of 6 months between the acquisition and transfer of

Security for the same taxpayer is not cut when converting

Investment Fund to open mutual fund, when converting a closed

mutual fund to open mutual fund, when you change managers

mutual fund, when merging and amalgamation of mutual funds and

mergers and Division of investment fund. The exemption is

does not apply to the income from the sale of securities which are or have been

included in the assets of, and within 6 months from the end

business or other self-employed activities (section 7), and

income from capital (§ 8). The exemption shall also apply to

revenue from the sale of securities, which became the companion of the company with

limited liability company, limited partnership or the

cooperatives in the conversion of a commercial company or cooperative joint-stock

the company by a special Act, ^ 13a) within 5 years from the entry into the

securities. The exemption shall not apply to income from the share attributable to

When you cancel the participation certificate ^ 34 c) mutual fund or when changing

investment mutual fund to open mutual fund, or

is included in the assets of, and within 6 months from the end

business or other self-employment (7). Period 6

months or 5 years between the acquisition and transfer of securities reduces the

period during which the taxpayer was a companion to the business of the company or

a member of the cooperative before the change of the legal form of the company or cooperative

joint-stock company. During the exchange of the shares by the issuer for the other shares of the

the total of the same nominal value, duration 6 months or 5 years between

the acquisition and transfer of securities for the same taxpayer doesn't cut it ".



18. In section 4, paragraph 4. 1 (a). x), the word "law" be replaced by the words "the rule of

the rules relating to bankruptcy and settlement ".



19. In section 4, paragraph 4. 1 the letter y) be deleted.



Letters from)), zb and zc)) are referred to as the letters y), z),

for) and zb).



20. In section 4, at the end of paragraph 1, the period is replaced by a comma and the following

the letters zf), zg, zh)) and zi), including footnotes, no. 4 c) and

4F):



"zf) revenue arising as a replacement for an easement arising from the Act

or by decision of a public body under a special rule

Regulation, ^ c)



Zg) foreign exchange profits when the shift of money from the account in foreign currency

If you are not the account included in trading assets



zh) revenue arising from the grant provided by the European Community

special legal regulation, ^ 4f)
Zi) the income of a shareholder who is not a party to the Treaty on the transfer of profits

arising from the settlement on the basis of the Treaty on the transfer of profits pursuant to § 190a

the commercial code (hereinafter referred to as the "Treaty on the transfer of profit") or control

the contract pursuant to § 190b of the commercial code (hereinafter referred to as "the agreement"),

reduced by the amount subject to the special tax rate in accordance with § 36 odst. 1

(a). (b) point 4 (a)). 2 (a). and) 11.



4 c), for example, law No. 13/1997 Coll. on road traffic, as amended by

amended.



4F) the framework agreement between the Government of the Czech Republic and the European Commission on the

the participation of the Czech Republic on the programme of assistance of the European Community,

published in the collection of laws under no. 207/1997 Coll. ".



21. In section 4, paragraph 1, the following paragraph 2, including the

footnote No 4 g) is added:



"(2) the period between the acquisition and the sale referred to in paragraph 1 (b). and (b))) or

doesn't cut it, if in the time between the acquisition and selling of an



and settlement between mutual), co-owners of the House including the relevant

the proportional part of the common areas, or the family house, including

related land, split according to the size of their holdings,



(b)) to the fact that in the building of apartments or commercial premises were defined as

units under special legislation, ^ 60)



(c)) to the demise or the settlement of spouses. ^ 4 g)



4 g) section 149 et seq.. of the civil code. ".



Paragraphs 2 and 3 shall become paragraphs 3 and 4.



22. In section 5 paragraph 1 reads:



"(1) the taxable amount is the amount by which the revenue administrations in

period, for which, for the purposes of income tax of physical persons

calendar year shall be deemed to exceed the expenditure spent on proven

their reach, ensuring and maintaining, if further individual income

According to section 6 to 10 unless otherwise specified. ".



23. In section 5, paragraph 3:



"(3) If, according to the accounts or records of income and expenditure

expenses exceed the revenues referred to in sections 7 and 9, the difference is the loss. About the loss of

adjusted in accordance with section 23 (hereinafter referred to as "tax loss") will reduce the sum of the incremental

tax bases established in accordance with the individual types of income listed in section 7 of the

up to 10 with the use of the provisions of paragraph 1. This tax loss or its

the part which cannot be applied to the taxation of income in the taxable period, in

which was, be deducted from the total of the incremental tax bases identified

According to individual types of income listed in section 7 to 10 in the following

tax periods according to § 34. Tax loss (or its part),

by neodečetl from your taxable income the deceased pursuant to § 7

or section 9, may deduct from the tax base, will be the heir to continue

in the activities of the deceased no later than 6 months after his death; tax

the loss can be deducted from the tax base the longest in 7 tax periods

following immediately after the reporting period for which tax

the amount of loss. "



24. In section 5 (3). 6 the first sentence the following sentence is added:

"In a similar way to proceed in the case of expenditure (costs) applied

as expenditure (costs) to achieve, ensuring and maintaining income in

failure to comply with the conditions laid down for their application as expenditure

(costs) to achieve, ensuring and maintaining revenue. ".



25. In section 5, the following paragraph 8 is added:



"(8) in the transition from a posting in the system of double-entry accounting to

in the posting system, simple accounting, in accordance with the annex to

No. 2, which is an integral part of this Act. In the transition from posting

a simple accounting system to the double-entry accounting system

the accounts shall proceed in accordance with annex 3, which is an integral part of the

This Act. ".



26. In section 6 (1). 1 (a). (b)), the words "other persons" shall be replaced by the words

"payer".



27. In section 6 (1). 1 (d)):



"d) revenue arising in the context of current, future or earlier

the performance of the activities referred to in subparagraphs and dependent) to c) or function regardless of

, whether it derives from the payer, for which the taxpayer gainfully

the activity or function, or from the payer, for which the taxpayer dependent

the activity or function is not exercised. ".



28. In section 6 (1). 3 the second sentence reads: "Tv means also the amount by

which is the remuneration of the employee to the employer for granted rights, services

or things, in addition to the apartment, in which the staff member resides for a period of 2 years

immediately prior to his purchase, less than the price determined in accordance with

special legal regulation, ^ 1a) or the price it charges other

persons, as well as the amount determined in accordance with paragraph 6. ".



29. In section 6 paragraph 4 is added:



"(4) the Revenue billed or paid by the employer with a registered office or

resident in the territory of the Czech Republic and the revenue from the tax payers, as defined in

section 38 c, after the reduction referred to in paragraph 13 of the separate taxable amount for

the taxation of the special tax rate in accordance with § 36 odst. 2 (a). (c)), if it is about

the revenue referred to in paragraph 1 (b). and (d))) and pursuant to paragraph 10, which

the total amount for the same employer in a calendar month shall not exceed

the amount of $ 3,000. It applies to income paid or settled

by the employer, that the employee signed a declaration to the tax

According to § 38 k of paragraph 4 or 5. ".



30. In section 6 (1). 6, the fourth sentence is added: "If the amount to be assessed

as the income of the employee for each calendar month and started providing

the vehicle is less than 1 000 Czk, the employee shall be deemed income amount

in the amount of CZK 1,000. ".



31. In section 6 (1). 7 (b). and at the end of the text) before the semicolon the following

the words "as well as the value of the meals provided by the employer on the

business trips ".



32. In section 6 (1). 9 (a). (d)), the words "from the Fund for cultural and social

the needs of the Social Fund or from the profit (income) after taxation "

replaced by the words, including footnotes, no 6a): "from the Fund

cultural and social needs, ^ 6a) from the Social Fund from profit

(income) after its taxation and for employers who did not create the profit, on

scores of expenditure (costs), which are expenditures (costs) to achieve,

to ensure and maintain the revenue ".



6a) Decree No. 310/1995 Coll., on the Fund for cultural and social needs,

in the wording of later regulations. ".



33. In section 6 (1). 9 (a). (h)), the words "and the income resulting from the reverse

sale (return) of these shares for more than the acquisition value, which

shall be regarded as income from capital assets [section 8, paragraph 3 (b).)] "

shall be deleted.



34. In section 6 (1). 9 (a). I), the words "or of the profit (income) after its

taxation, ", the words" for employers who did not create the profit, on

scores of expenditure (costs), which are expenditures (costs) to achieve,

to ensure and maintain the revenue ".



35. In section 6 (1). 9 (a). with), after the words "members of the armed forces"

the words "and security forces."



36. In section 6 (1). 9 (a). in) the words "(from the profit after tax)" shall be deleted and the

After the words "to which the regulation on the Fund for cultural and social needs

"at the end of the text of the letter v) the words" or of the profit

(income) after its taxation and for employers who did not create the profit, on

scores of expenditure (costs), which are expenditures (costs) to achieve,

ensure and maintain income ".



37. In section 6 is at the end of paragraph 9, the dot is replaced by a comma and the following

letter x), y), and z), including footnotes, no. 6 g) are added:



"x) filling and replacement expenditure in kind in the amount of cash value

naturálního performance provided under special legislation ^ 6 g)

the representatives of State power and some State authorities and judges,



y) amount of insurance premiums paid by the employer to an insurance undertaking ^ 34b)

employees on the insurance for the case of survival or in the event of death or

survival or on pension insurance, and even in the arrangement of the earlier

in the case of entitlement to old-age pension or full disability

retirement, or in case the employee becomes fully disabled by

Act on pension insurance, or in the case of death (hereinafter referred to as "private

life insurance "), on the basis of the insurance contract, negotiated by an employee

as a policyholder, provided that payment has been negotiated in the contract

indemnity only after 60 calendar months and at the same time as soon as possible in

in the age of 60 years, with a maximum of up to CZK 12,000 per year from

the same employer. This applies in cases where the right to the performance of the

the insurance contract the insured employee, and if the insurance

the death of the insured event, the persons designated in accordance with section 817 of the code

the code, in addition to the employers, who pay the premiums,



of the amount spent by the employer) to cover the expenditure related to the

payment of wages and the wages of employees, with the payment of the contribution

the insurance premiums (insurance) in favour of the employee, as well as the amount of

incurred by the employer on the reimbursement of expenses associated with the provision of

kind staff.



6 g), for example, law No. 236/1995 Coll., on salary and other terms of

associated with the performance of the functions of representatives of State power and some

State authorities and judges, as amended, law No.

201/1997 Coll., on salary and some other aspects of the State
representatives and amending and supplementing Act No. 143/1992 Coll., on salary and remuneration

for stand-by duty in budgetary and certain other organizations

and bodies, as amended. ".



38. In section 6 (1). 10 (a). and), the words "of the Czech National Council" shall be replaced by

the words "and Senators of the Parliament of the Czech Republic" and the word "authorities" with the word

"the authorities".



39. In section 6 shall be added at the end of paragraph 13, the phrase: "for the taxpayer

referred to in section 2 (2). 2 is the basis of their tax income from dependent

the activities carried out in the State, with which the Czech Republic has not concluded the contract

for the avoidance of double taxation, reduced by the tax paid in respect of such income in the

abroad. ".



40. In section 7 (2). 2 letter c) including footnote. 6f):



"(c)) revenue expert, interpreter, a provider of collective disputes,

provider of collective and collective agreements under the copyright

the law, the arbitrator considered the activities according to the specific law ^ 6f) and

the receiver of an activity under a special rule

^ 19a) Regulation.



6F) the law No. 513/1991 Coll., the commercial code, as amended

regulations.



Act No. 36/1967 Coll. on experts and interpreters.



Act No. 216/1994, Coll., on arbitration proceedings and enforcement of arbitral awards.



section 11 and section 13 (3). 1 to 4 of the Act No. 2/1991 Coll., on collective

the negotiations, in the wording of later regulations.



§ 14 paragraph. 4 Government Regulation No. 108/1994 Coll., implementing the code

work and some other laws.



Decree No. 114/1991 Coll., on the remuneration of conciliators and arbitrators,

the fee for a copy of the collective agreement a greater degree and the amount and

the method of payment of the costs of the proceedings before the arbitrator, as amended by Decree No.

210/1995 Sb. ".



41. In section 7 (2). 2 (a). (c)), the dot at the end is replaced by a comma and

the following point (d)), including footnotes, no. 66):



"(d)) revenue from the activities of the Special Representative of the preliminary bankruptcy

the administrator and the administrator, not the countervailing trade or business

under special legislation. ^ 66)



§ 8 paragraph 66). 3, § 9 (2). 3 and § 9b paragraph. 2 Act No. 328/1991 Coll., on the

bankruptcy and settlement, as amended. ".



42. In section 7 (2). 9 (a). (c)), the dot at the end is replaced by a comma and

the following point (d)), which read:



"(d)) 25% of the revenue from activities that are not trade or business

under special legislation ^ 66) referred to in paragraph 2 (a).

d).".



43. In section 7 at the end of paragraph 10, the following sentence shall be added: "the taxpayer that

apply the expenditure referred to in paragraph 9, is obliged to always keep a record of

income and the registration of claims arising in connection with the business

or other self-employed activities. ".



44. In section 7, the following paragraph 14 is added:



"(14) If a taxpayer with income under section 7 (2). 1 (a). or (b)))

apply as an accounting period of the marketing year ^ 20) is part of the taxable amount

or the tax loss the difference between revenue and expenses for the completed

marketing year. When you change the posting in a calendar year accounting in

marketing year is part of the basis of the tax or the tax loss under section

7 the difference between revenue and expenditure to the last day of the month which

the taxpayer has ceased posting in a calendar year. When a change in accounting

accounting marketing year in the calendar year is part of the Foundation

the tax or the tax loss under section 7 (2). 1 (a). and (b)) or the sum of)

the difference between revenue and expenditure in the marketing year and the difference between the revenue

and from the time of their posting to the end of the marketing year,

of the calendar year. Partial tax base is included in the tax return for the

the calendar year in which the marketing year or accounting for the transition

of the calendar year, for the marketing year, and vice versa. If the taxpayer

shall apply the procedure laid down in paragraphs 9 and 10, Section 7a, 12, 13 and 14 or has income

referred to in paragraph 1 (c)), or (d)), or paragraph 2, cannot be

change the accounting method in a calendar year accounting in the economic

year. ".



45. in section 7 shall be added to § 7a which including title and notes

line No 9 d) and 9e):



"§ 7a



The tax provided for a flat-rate amount



(1) the revenue payer, which in addition to the income tax exempt income and

special tax rate taxable revenue only according to § 7 (2). 1

(a). and (c))), if the business activities without employees

or cooperating persons, for which the annual amount of such income in the

immediately preceding 3 taxable periods does not exceed 1 000

USD, is not a participant of the Association, which is not a legal person, or

It is not a payer of value added tax under the special rule

regulation 9 d, ^), the administrator can determine the tax to be filed at the request of the taxpayer

not later than 31 December 2006. January the normal reporting period flat-rate tax

the amount. In the request, the taxpayer shall indicate the projected income under section 7 (2).

1 (a). and (c))) (hereinafter referred to as "revenue") and estimated

the expenditure of these revenues (hereinafter referred to as "expected expenses") and other

the grounds for the determination of the flat-rate amount referred to in the tax

paragraphs 2 to 5.



(2) the amount of the flat-rate tax amount shall be determined depending on the amount of

the expected revenues, which are subject to tax, in addition to the income from the tax

coverage and income from which tax is levied a special tax rate, and the

the amount of the anticipated expenses, but at least of according to § 7 (2). 9, and

This rate of tax under section 16(1). 1. tax provided for a lump sum shall be

at least 600 CZK for the tax period. The anticipated revenue

include revenue from the sale of assets, which was inserted into the business

assets, income from the cancellation of the reserve created pursuant to the Act on

reserves ^ 22a) and the anticipated expenditure includes the net

the price of the sold assets, that can be depreciated in accordance with this Act and the amount of

reserve created for the relevant tax period under the Act on

reserves. ^ 22a) the difference between the projected revenue and projected

expenditure is adjusted for expenses claimed under section 24, which falls to the legal

the reason for their application, and the tax-free part of the tax base under section

15. The tax administrator shall determine lump sum tax after consultation with the

the taxpayer up to 15. in May the current tax period. If the specified

the term will not be complied with, cannot be set for this tax period, the tax

flat-rate amount.



(3) if the taxpayer during the tax period, other income

According to § 6, § 7 (2). 1 (a). (d)), section 7 (2). 2, section 8 to 10 in the aggregate amount of

more than 4 000 Czk for the taxation period, in addition to the income from the tax

coverage and income from which tax is levied a special tax rate, than

in determining the amount of the flat-rate tax, is obliged to assume after the

the end of the reporting period to submit proper tax return and income and

expenses from the activities referred to in section 7 (2). 1 (a). and (c))) return

the amount of that tax in determining the flat-rate tax was based on

the amount, and paid in a lump sum tax credit on resultant tax

the obligation. The filing of this return are provided for tax decision

flat-rate amount. The tax administrator may provide for lump sum tax

even on more tax period, not 3.



(4) the tax administrator may cancel a decision of the tax determined in accordance with paragraph

1 for the tax period following the period in which the

found that its amount does not match the income from the activity from which the

fixed flat-rate tax amount, or altering the conditions referred

in paragraph 1, decisive to the determination of tax lump-sum payments of tax.



(5) for the determination of the flat-rate tax amount draws up a protocol of the tax administrator

oral proceedings. ^ 9e) is part of the Protocol and the decision announced in the

the negotiations, which must contain, in particular, the estimated amount of income,

the estimated amount of expenditure, the difference between the projected revenue and

the projected expenditure adjusted in accordance with paragraph 2, the amount of the applicable

the amounts under section 15, the amount of tax and the tax period to which they relate.

If the taxpayer so agrees with the established taxes, not against

This held appeal the decision; in case of disagreement will not be

flat-rate amount fixed tax. The tax is already so established is charged

payment výměrem. The taxpayer is obliged to keep a simple register of

the amount of income, the amount of receivables in magnitude and tangible property

used for the performance of activities.



(6) Tax provided for a lump sum is payable not later than 31 December 2006. may

the current tax period.



9 d) Act No. 588/1992 Coll., on value added tax, as amended by

amended.



9E) section 12 of Act No. 337/1992 Coll., as amended by Act No. 255/1994 Coll. ".



46. In section 8 (2). 1, letter a) is added:



"and) profit sharing (dividends) from holding stock

the company, a company with limited liability and limited partnership

the company shares to profit from membership in the team and on interest and other

proceeds from the holding of securities ".



47. In section 8 (2). 1 at the end of the text of subparagraph (c)), that the words

including the footnotes no 9f) added: "with the exception of interest and other

the proceeds of the deposit received by the employer from his employees,
If there is no employer to receive deposits from the public or from the

employees entitled to under a special legal regulation, ^ 9f)



9f) for example, § 1, paragraph 1. 1 of law No 21/1992 Coll., on banks, as amended by

amended, and section 34 paragraph. 1 of law No 6/1993 Coll., on the Czech

the National Bank ".



48. In section 8 (2). 1 letter e) is added:



"e) benefits supplementary pension insurance with State contribution ^ 9a) after the reduction

referred to in paragraph 7, ".



49. In section 8 (2). 1 (f)):



"(f)) of the private performance of life insurance after the reduction referred to in paragraph

8. "



50. In section 8 (2). 1 (a). g), the words ' late charge, "shall be inserted after

the words "interest from the right to call," and the word "public" shall be deleted.



51. In section 8 (2). 1 letter h) is added:



"h) interest and other income from the holding of bills of Exchange (for example. the discount of the amount

Bills, the interest of the Exchange sums). ".



52. In section 8 (2). 3 (b). and the words "or) paid the value of the

employee shares when its return "shall be deleted and the words" sales

the value "shall be replaced by the words" the emission rate ".



53. In section 8 paragraph 4 is added:



"(4) the revenue referred to in paragraph 1 (b). and (f))) up to, and in paragraph 3 (b). and)

and the interest income and other income from the tenure bill issued by the Bank to the

ensure the claims arising from the transfer of the creditor [paragraph 1 (b), (h))],

arising from the sources on the territory of the Czech Republic, are a separate basis

taxes for the taxation of the special tax rate (section 36). If the interest income

referred to in paragraph 1 (b). (c)), and (d)) and interest income under paragraph 1

(a). and bond) ^ 20a) interest income and other income from the tenure bill

issued by the Bank to ensure that claims arising from the transfer of the creditor

[paragraph 1 (b), (h))] and the interest income from bonds ^ 20a) in accordance with paragraph

3 (b). and) referred to in § 36 odst. 2 (a). and (b) of point 1) and. point 1 (c))

arise from sources on the territory of the Czech Republic and the taxpayer referred to in § 2

paragraph. 2 is included in the business has assets (section 4, paragraph 4),

on the basis of the tax expenditure is unimpaired (partial basis) taxes and tax deducted

to be reallocated to the total tax liability in the tax declaration (§ 36 odst.

6); It does not apply to the bankrupt under the bankruptcy period. ".



54. In section 8 (2). 5 the last sentence reads: "in a separate tax base is

revenue shall include in the amount including tax withheld abroad. ".



55. In section 8 (2). 6 the first sentence, the word "Income" is replaced by "interest

revenue from the bonds issued abroad a taxpayer established in the Czech

Republic or the Czech Republic resulting taxpayers referred to in 2

paragraph. 2 and revenue ".



56. In section 8, paragraphs 7 and 8 are added:



"(7) the dose of the supplementary pension insurance with State contribution is considered

After the reduction of the tax base by paid posts and on State contributions to the

supplementary pension insurance. In the case of a pension accrued to these posts

evenly on the defined period in receipt of pensions. If the period is not in receipt of

the Board defined, as the life expectancy of the participant under the

mortality tables, the Czech Statistical Office, at the time when pension

starts for the first time to receive. A one-time settlement or surrender value for the

determine the tax base reduced by the contributions paid to the Pension Fund

the employer for the employee after the 1. January 2000.



(8) the performance of the private life insurance is considered the taxable amount

After the reduction of premiums paid. For transactions in the form of an agreed pension

(the Board) is considered the taxable amount in respect of insurance, reduced by the

premiums paid, evenly spaced on the period in receipt of income.

If the period is not in receipt of income defined as the middle length

the life of the participant according to the mortality tables, the Czech Statistical Office

at the time the pension starts to receive for the first time. Surrender value is to determine the

the tax base reduced by the contributions paid by the employer for the

the employee after the 1. January 2001. ".



57. In paragraph 8, the following paragraph 9 is added:



"(9) in the case of income referred to in paragraph 1 or paragraph 3 resulting in

common property of spouses from a source that is embedded in the business

the assets of one of the spouses, it taxes only for the husband. ".



58. In article 9, at the end of paragraph 5, the following sentence shall be added: "the taxpayer that

apply the expenditure referred to in paragraph 4, shall be obliged to always keep a record of

income and the registration of claims arising in connection with the lease. ".



59. In section 10, paragraph 1. 1 (b)):



"(b) the income from the transfer of its own), real estate, apartment or commercial space

or co-ownership to them, movable assets and securities with

the exception referred to in section 4, ".



60. In section 10, paragraph 1. 1 (a). (c)), the word "limited", the words

"under the" and the words "share of the capital of the cooperative, including"

shall be replaced by "the transfer of membership rights and obligations to the team

and ".



61. In section 10, paragraph 1. 1 the letter ch):



"ch) the prices of the tenders, of sports competitions and the prices of

competitions in which contestants is limited to the conditions of the competition circuit, or

as for the contestants selected by the organizer of the contest, except as provided in section

4. "



62. In section 10, at the end of paragraph 1, the period is replaced by a comma and the following

the letter i), which read:



"i) revenue, which the companion public companies or

komplementář limited partnership company will receive in connection with the termination of

participation in public companies or limited partnerships from

persons other than from the public company or limited partnership

the company, which ended its participation. "



63. In section 10, paragraph 1. 4, the fourth sentence of the following sentence shall be added:

"The taxpayer, the expenditure under section 7 (2). 9 (a). and), it is

obliged to always keep records of revenue. ".



64. In section 10, paragraph 1. 5 the first sentence, the words "resulting from the price of things

(rights), "be deleted and the first sentence, the following sentence is added:" for the

income from the assignment of a receivable acquired by assignment, as a gift or by inheriting

the acquisition price is paid receivables acquired through assignment or value

Receivables acquired as a gift or inheritance. ".



65. In section 10, paragraph 1. 5 sentence of the eighth, the words "share of the capital

cooperatives or receivables, ^ 12a) "shall be replaced by the words" share in the

the capital of cooperatives or of the claim under section 33a of the Act on the adjustment of

the ownership of land and other agricultural property ".



Footnote No. 12a) is repealed.



66. In section 10, at the end of paragraph 6 the following sentence: "When converting

Investment Fund to open mutual fund, when converting a closed

mutual fund to open mutual fund, when you change managers

mutual fund, when merging and amalgamation of mutual funds and

mergers and Division of investment fund for the acquisition price

share certificate for the same taxpayer considers the acquisition price of the share

worksheet on the original investment or mutual fund ".



67. In section 10, paragraph 7 is added:



"(7) a pension in accordance with the civil code ^ 11) is considered the taxable amount

(tax base) after the reduction of the amount of the purchase prices evenly

divided into periods in receipt of income. This period shall be determined as

the life expectancy of the participant according to the mortality tables of the Czech

the Statistical Office at the time the pension starts for the first time granted. ".



68. In section 10, paragraph 1. 8 the third sentence, the words "in a separate tax return"

shall be deleted.



69. In section 11 to the end of the following sentence: "Arise where revenue from the use of

things in co-ownership or on the basis of a written contract only certain

spoluvlastníkům, divide the revenue or expenditure on the reach, ensuring

and maintaining the income referred to in this agreement. If you are receipts and expenditure

divided among the co-owners according to ownership, can

apply the expenditure attributable to them only on proven. ".



70. In article 14, paragraph. 1, after the second sentence, the following sentence is added: "the revenue from

the activities of the preliminary bankruptcy administrator and special representative

the balancing of the administrator, which are not trade or business under

special legal regulation, ^ 66) can be allocated a maximum of five proportional

parts. ".



71. In article 14, paragraph. 2 at the end of subparagraph (b) shall be replaced by a comma and dot)

the following point (c)), which read:



"(c) the activities of the preliminary revenue) the bankruptcy of the Special Representative

the administrator and the administrator, not the countervailing trade or business

under special legislation. ^ 66) ".



72. In section 15(2). 1 (a). and the amount ") 34 920 CZK" shall be replaced by the amount of ' 38

040 CZK ".



73. In section 15(2). 1 (a). (b)), the amount "Eur 21 600" is replaced by "23

520 CZK "and the words" of a ZTP-P (particularly badly affected with the Wizard) "

shall be replaced by "pass emergency benefits (III). degree (especially hard

disability with the need for a guide)-card ZTP/P (hereinafter referred to as "ZTP/P") ".



74. In section 15(2). 1 (c)):



"(c)) 21 720 CZK per year to the wife (husband), living with the taxpayer in

household, if not its own revenue more than for the tax period

38 040 CZK; If the wife (husband) the holder of an identity card ZTP/P,

the amount of Czk 21 720 double. In a custom receipt wife (husband)

does not include the increase of the pension is for impotence, State social benefits

support, the benefits and services of social care, the State's contributions to the pension

insurance with State contribution, ^ 9a) under the law on State aid

building savings and on State aid to the building savings ^ 4a) and
the scholarship provided by the learners consistently are preparing for the future

the profession. In the case of spouses who have assets in the common property of the spouses,

to your own spouse's income does not include income that flows

the other spouse or for income tax purposes be deemed income

of the other spouse, ".



75. In section 15(2). 1 (a). (d)), the amount "Eur 6 540" is replaced by "7

140 CZK "and the words" If the taxpayer receives a partial disability pension "

the words "from the pension insurance according to the law on pension

insurance ^ 43) ".



76. In section 15(2). 1 (a). (e)), the amount "Eur 13 080" is replaced by "14

280 CZK "and the words" If the taxpayer receives the full invalidity pension or other

pension ", the words" of the Pension Insurance Act

pension insurance ^ 43) ".



77. In section 15(2). 1 (a). (f)), the amount "Eur 45 780" shall be replaced by "50

040 CZK "and the words" ZTP-P (particularly badly affected with the Wizard) "

shall be replaced by the word "ZTP/P".



78. In section 15(2). 1 the letter g) is added:



"(g)) 11 400 Czk per year of the taxpayer for a period, after which it is continuously

preparing for the future of the profession by studying or prescribed training,

up to the age of 26 years, or after a period of full-time study in the

Doctoral study programme, which provides higher education

until the age of 28 years. Time of continuous training for the future

the study of the profession or the prescribed training means the period as referred to in

special legislation ^ 14 d) for the purposes of State social support. ".



79. In section 15 paragraph 2 is added:



"(2) the amount referred to in paragraph 1 (b). and does not reduce the tax base) at

the taxpayer, in which a retirement pension from the pension insurance under the

Act on pension insurance ^ 43) or of foreign mandatory

the same type of insurance is more than 38 040 CZK per year. Does not exceed the

old-age pension of 38 040 CZK per year shall be the amount referred to in paragraph 1

(a). and only in the amount of the reduced) of the amounts paid to the old-age pension.

According to this paragraph does not flow for taxpayers who at the beginning of

of the reporting period are not beneficiaries of the retirement pension and this

old-age pension or was not granted to them retroactively to the beginning of the reporting

period. ".



80. In section 15(2). 4 (b). (b)), after the words "If you receive a" the following

the word "full".



81. In section 15(2). 4 (b). (b)), point 1, the words "the future of the profession"

the words "in accordance with the Act on State social support".



82. In section 15(2). 10 the first sentence, the words "may be deducted the amount, which is

interest paid in the period of the loan from building

savings ^ 4a) and the mortgage loan interest ^ ^ 53) banks, 54) reduced by the

the State contribution granted by specific legislation, ^ 55)

respectively. another loan provided by the building society ^ 56) and the Bank "

replaced by the words "there shall be deducted the amount that equals the interest paid in the

period of loan from building savings, ^ 4a) interest rates

mortgage loan ^ 53) provided by a bank or a branch of a foreign

the bank reduced the State's contribution provided under the special law

regulations, ^ 55) as well as the loan provided by the building society, ^ 56)

a bank or a branch of a foreign bank ".



83. In section 15(2). 10 (a). and the words "), provided that the final building approval

decision structures for residential needs remarry within 4 years from the

the time of conclusion of the credit agreement to finance housing needs "

shall be deleted.



84. In section 15(2). 10 at the end of the text of the letter b), the words "and

the purchase of land in connection with the acquisition of residential needs as referred to in

(c)) ".



85. In section 15(2). 10 (d)):



"d) repayment of deposit or a deposit by a member entity of

or partner in order to obtain the rights to the lease, or other use of the apartment

or the family house, ".



86. In section 15(2). 10 the letter g) is added:



"(g)) the remuneration for the transfer of membership rights and obligations of the cooperative or share

the company carried out in connection with the transfer of rights

lease or other use of the apartment. ".



87. In section 15(2). 10 at the end of subparagraph (g) shall be replaced by a comma and dot)

the following point (h)), which read:



"h) repayment of the credit or loan used to finance the taxpayer

housing needs as referred to in points (a) to (g))). ".



88. In section 15, at the end of paragraph 10, the following sentence shall be added: "the use or

If the taxpayer uses the housing needs in accordance with subparagraphs) to (h)), or its

part of the business or other self-employed activities, or to

the lease can be readout of interest for the use of the housing needs of those

purposes only proportionally. ".



89. In section 15(2). 11 the first sentence, the words "living in the same household,"

and the second sentence shall be deleted.



90. In section 15(2). 12 in the second sentence, the words "within the period"

replaced by the words "on the tax period".



91. In section 15, the following paragraph 13, which read:



"(13) from the tax base for the taxation period, you can deduct the taxpayer

premiums paid in the taxation period for the private life insurance to

the basis of the insurance contract is concluded between a policyholder and the taxpayer as

the insurance company, provided that the payment of the insurance benefits (pension, or

the one-off performance) is in the contract negotiated after 60 months from the

the conclusion of the contract and at the same time, first in the calendar year in which the

during the taxpayer reaches the age of 60 years. The maximum amount that can be

under this paragraph, deduct for the taxation period, in total 12 000

CZK, and even in the event that the taxpayer has concluded several contracts with more

insurance companies. Failure to observe these conditions because of the demise of the insurance

or additional changes to the duration of the insurance, the claim for deduction

nontaxable part of the tax base and the taxpayer is obliged to for

the tax period in which this has occurred, file a tax

return and include it as income in accordance with section 10 of the amount by which the

administrations in their respective years of premiums due

the tax base is reduced. "



92. In section 16, paragraph 1 reads:



"(1) the tax base of Tax reduction on the part of the tax base (nezdanitelnou §

15) and deductible items from the tax base (section 34) rounded up or down to

the entire $ 100 down shall be:

The tax base Of Tax base exceeding



from EUR to Czk



00 109 200 15%

109 200 218 400 16 380 CZK + 20% 109 200 Czk

218 400 331 200 38 220 CZK + 25% 218 400 Czk

331 200 and more 66 420 CZK + 32% to CZK 331 200. ".



93. In § 17 paragraph 1 including the footnote No. 30b) is added:



"(1) the Taxpayers of income tax are persons who are not natural

persons, and organizational components of the State according to a special legal

^ Regulation 30b) (hereinafter referred to as the "taxpayer").



30B) Act No. 219/2000 Coll., on the Czech Republic and its

in legal relations, as amended by Act No. 492/2000 Sb. ".



94. In § 17 paragraph. 3, after the words "residence", the words "or their place of

the leadership, which is the address of the location from which the taxpayer is controlled by

(hereinafter referred to as "headquarters") ".



95. under section 17 of the new section 17a shall be inserted, including the title and notes

line no. 70):



"§ 17a



Tax period



Taxation period is the



and) the calendar year,



(b)) the marketing year ^ 20)



(c) the period from the vesting day) the merger or the transfer of the assets of the partnership, or

the Division of a company or cooperative ^ 70) to the end of the calendar

of the year or of the marketing year in which the merger or transfer of assets to the

partnership or registered in the commercial register, or



d) accounting period, if the accounting period longer than a calendar

year. ^ 20)



70) commercial code. ".



96. In section 18, paragraph. 4 (d)):



"(d)) of the goods transfers, and whether free of charge use of State assets between

branches of the State and public organizations) and ^ 30b rentals

and the sale of State assets that are under a specific legal

code ^ 17b) income of the State budget. "



Footnote No. 17b) is added:



"17b) Law No 218/2000 Coll., on the budgetary rules and the change

some related acts (budgetary rules), as amended by law

No 493/2000 Sb. ".



97. In section 18, paragraph. 7, the words "budgetary organizations" shall be replaced by the words

"organizational units ^ 30b)" and the words "and the district authorities"

Emit.



98. In § 18 paragraph 8, including footnotes, no. 17 d) and 17n):



"(8) For the taxpayer referred to in paragraph 3 shall be considered as particularly interest

Association of legal persons, if they have this legal Association

personality ^ 17 c) and are not set up for the purpose of gainful employment,

civic associations, including trade unions, political parties and

the political movement, registered churches and religious societies, foundations,

endowment funds, generally beneficial companies, public high school,

community, organizational folder State ^ 30b) higher territorial self-governing

units, ^ 17 d) organizations, State funds and entities, which

a special law so provides. For these taxpayers, not business

the company and the team, even if they have not been established for the purpose of business.

This is without prejudice to the provisions of the specific legislation. ^ 17n)



17 d) Constitutional Act No. 347/1997 Coll., on creation of higher territorial

authorities and the Constitutional Act of the Czech National Council.
1/1993 Coll., Constitution of the Czech Republic.



17N), for example, section 20 (2). 4 (b). and Act No. 357)/1992 Coll. ".



99. In section 18 shall be added to paragraph 13, which including the footnotes No.

17E, 17f)), 17 g, 17 h,)))) 17ch 17i, 17j), 17 k, 17 l)) and 17 m) is added:



"(13) in the case of health insurance companies established under a special legal

^ 17e) Regulation are not subject to income tax



and insurance) health insurance under the Special

legislation, ^ 17f)



(b)) of the fines imposed for non-compliance with obligations of policyholders and taxpayers

premiums, ^ 17 g)



(c) periodic penalty payments from payers) premiums, ^ 17)



(d)) of the increases to premiums assessed employers ^) 17ch



(e)) of the damages, ^ 17i)



(f)) from employers to cover payments for performances of preventive

care and specific health care ^ 17j)



(g)) of the deposit, ^ 17 k)



h) of returnable financial assistance from the State budget, ^ 17 l)



ch) from the special subsidies from the State budget. 17 m) ^ ^



17E) Act No. 551/1991 Coll., on the Czech General health insurance company

Republic, as amended. Law No. 280/1992 Coll., on the

departmental, industry, corporate, and other health insurance companies,

in the wording of later regulations.



17F) Act No. 592/1992 Coll., on premiums for general health

insurance, as amended.



17 g) section 26 of Act No. 592/1992 Coll., section 44 of the Act No. 48/1997 Coll., on public

health insurance and amending and supplementing certain related

laws.



17 h) section 18 of Act No. 592/1992 Coll., as amended.



section 45 of the Act) 17ch No. 48/1997 Coll.



17i) section 55 of Act No. 48/1997 Coll.



17j) section 4 (a). e) Act No. 551/1991 Coll., as amended by Act No. 127/1998

SB.



section 12, paragraph. 2 (a). and Act No. 280)/1992 Sb.



17 k) Section 4a of the Act No. 280/1992 Coll., as amended.



17 l) section 8 of Act No. 551/1991 Coll., as amended. § 6

Act No. 280/1992 Coll., as amended.



17 m), for example, section 6 (1). 2 (a). h) Decree No. 227/1998 Coll., which

provides a more detailed definition of the circuit and the amount of revenue and expenditure of the funds

public health insurance health insurance, the conditions for their

the creation, use, the admissibility of the reciprocal transfers of financial resources and the

management, limit the cost of the activities of the health insurance companies

backed by the resources of the Fund, including the calculation of the basic steps of this

limit. ".



100. In § 19 paragraph. 1 the letter g) is added:



"(g)) the income from lotteries and other similar games, for which the authorisation to

the operation is issued pursuant to section 4, paragraph 4. 2 Act No. 202/1990 Coll., on

Lotteries and other similar games, as amended, ".



101. In § 19 paragraph. 1 the letter ch):



"ch) income outside the standing partner arising from the settlement on the basis of the

Treaty on the transfer of profits or reduced by the amount of control contract

subject to the special tax rate in accordance with § 36 odst. 1 (a). (b)) and paragraph 5 of

paragraph. 2 (a). and section 11, ").



102. In § 19 paragraph. 1 at the end of the text of the letter i) added these words:

"or the Czech Republic".



103. In § 19 paragraph. 1 letter):



"on the revenue of the Fund, the deposit insurance), the guarantee fund

securities, Hedge Fund credit unions and

Hedge Fund pursuant to § 22a of law No. 280/1992 Coll., on departmental,

industry, business and other health insurance companies, in the text of the

Act No. 48/1997 Coll., ".



104. In § 19 paragraph. 1 the letter p) is added:



"p) income from operations with nuclear resources account on the financial market

pursuant to section 27. 1 (a). (c)) of the Act No. 18/1997 Coll. on peaceful uses of

of nuclear energy and ionizing radiation (the Atomic Act) and on the amendment and

supplementing certain acts, as amended by Act No. 83/1998 Coll., ".



105. In section 19 is at the end of paragraph 1, the period is replaced by a comma and the following

the letters t, u))), w), x and y)), including footnotes, no.

82), 85) and 86):



"t) income from interest accruing to the health insurance company established pursuant to

special legal regulation ^ 17e) of deposits with banks, if they are embedded

the resources obtained from the resources of public health insurance,



u) rental income of own real estate, interest income from deposits with

banks and on dividend income arising trade unions, and it just

to the above, in what will be their achievement in the taxable period and 3

immediately following tax periods demonstrably used to

payment of the expenditure necessary for the implementation of activities consisting in the

defend economic and social interests of employees within the scope of the

established a special legal regulation, ^ 82)



in the revenue of the Fund), the Energy Regulatory Office of the contribution margin

demonstrable loss of licensee's obligation to supply the filling over the

framework license ^ 85)



w) revenue guarantee fund consisting of contributions from insurers and

insurance for frontier insurance according to a special legal

code ^ 86)



x) interest income the Czech-German Fund for the future,



s) interest revenue accruing to the authority of the State administration, self-government and the body

responsible for providing support for the implementation of the programmes of the Ministry of finance

the assistance of the European Community, from the deposit to the deposit account

set up for the funding provided by the Czech Republic, the European

communities, and on the interest income accruing to the authority of the State administration and

authorities from the deposit to the deposit account set up to save resources

provided by the Czech Republic, the World Bank, the European Bank for

reconstruction and development and European Investment Bank.



82) section 18 et seq.. the labour code.



85) section 14 of Act No. 458/2000 Coll., on conditions for business and performance

State administration in the energy sectors and on amendments to certain laws

(Energy Act).



section 24, paragraph 86). 1 of the Act No. 168/1999 Coll., on liability insurance

damage caused by operation of the vehicle and on the amendment of certain related

laws (the law on the liability insurance of the vehicle). ".



106. In section 20 (2). 3 in the third sentence, the words ' three ' is replaced by

"in seven" and at the end of the period is replaced by a comma and the following text: "and

even in the case where the transfer of the management of a mutual fund on the

another investment company. Open mutual fund arising from the

a defunct investment fund without carrying out the liquidation can be meted out

or part of the tax loss neuplatněnou as odčitatelnou from

the tax base of this investment fund to reduce the tax base, and in the

tax periods, the remaining seven tax period

immediately following the taxable period for which the tax

the loss of this investment fund charged. ".



107. In § 20 paragraph 7 is added:



"(7) Are defined in § 18 paragraph. 3 of this Act, who are not

founded or established for the purpose of the business, the tax base is detected

in accordance with paragraph 1 reduced in accordance with § 34 further reduced by up to 30%, maximum

However, about 1 0000 0000 Czk, apply the resources thus obtained to cover

costs (expenses) associated with the activities from which the revenues

are not subject to tax, and in 3 of the immediately following

tax periods; While public universities only,

use of the resources thus obtained the following taxable period to

cover the costs of educational, scientific, research, development or art

activity. In the event that the 30% reduction is less than 300 USD, you can

subtract the amount in the amount of Czk 300 000, the maximum amount of base

taxes. ".



108. In section 20 (2). 8 in the sentence "can be deducted in the aggregate not exceeding 2% of the base

taxes reduced under section 34. "with the number" 2 "is replaced by" 5 "and

the third sentence shall be deleted.



109. section 20b including title:



"§ 20b



A separate tax base



(1) in a separate tax base includes all income from dividends,

profit shares, settlement amounts, on the winding-up of the balance of shares

or similar performance, and that of including the tax withheld abroad

accruing to the taxpayers referred to in § 17 paragraph. 3 from sources abroad in

the relevant taxation period. Individual income from the settlement of the share

or share in the surplus upon liquidation or similar performance

covered by a separate tax base shall be reduced by the acquisition cost of

the share of the business of the company or cooperative.



(2) in the case of the taxpayer, that is a companion to the public company

or komplementářem limited partnership, is part of a separate

the tax base and part of the revenue of the public company, or limited partnership

the company, in accordance with paragraph 1; While this part of the separate base

be determined in the same proportion in which they are distributed by social profit

the Treaty, otherwise equally. ".



110. section 21 of title, including:



"section 21



The tax rate



(1) the tax rate amounts to 31% if in paragraphs 2 and 3 is not defined

otherwise. This tax rate will apply to the tax base reduced by items

pursuant to section 34 and section 20 (2). 7 and 8, which is rounded to whole

thousand of thousand of down.



(2) the rate of tax is 15%



and) for an investment fund and a pension fund. ^ 9a) this tax rate is

apply to the tax base reduced by the item under section 34, which

rounded to whole thousand of thousand of down, and
(b)) for the mutual fund. ^ 16) this tax rate to apply to the tax base

reduced pursuant to section 20 (2). 3, which is rounded at the entire thousand of thousand of

down.



(3) the tax rate of 15% applies on a separate tax base by 20(b) of Commission

the nearest whole thousand of thousand of down.



(4) for an investment fund, which during the tax period ended

activities, ^ 19 d) shall apply the rate of tax under paragraph 2 only on the part of the

the tax base provided for under section 20a. Similarly in stock

the company, which was established during the reporting period the investment

the Fund.



(5) for the determination of taxes shall apply the rate of tax in accordance with the previous paragraphs

valid on the last day of the reporting period or part thereof. ".



111. In section 22, paragraph. 1 (a). (f)), point 1, the words "or the appreciated"

shall be deleted.



112. In section 22, paragraph. 1 (a). g) point 4 including a footnote No. 71)

added:



"4. the interest and other income from loans and loans and similar income

arising from other accounts, deposits and investment

instruments under a special legal regulation, ^ 71)



71) § 8b of law No. 591/1992 Coll. on securities, as amended by Act No.

362/2000 Sb. ".



113. In section 22, paragraph. 1 (a). g) point 7 is added:



"7. the revenue from the sale of movable assets, which are in the business of property

permanent establishment, investment instruments defined specific legal

Regulation, ^ 71) property rights registered in the territory of the Czech Republic

and from the sale of the business of the company or team based on

the territory of the Czech Republic, ".



114. In section 22, paragraph. 1 (a). g) point 9 is added:



9. maintenance and pensions. ^ 11) ".



115. In section 22, paragraph. 2, after the words "(a). (c)) ", the words" and (f)) point 1 ".



116. In section 22 paragraph 3 including a footnote No. 19 g) is added:



"(3) the income of a shareholder public company or komplementáře

a limited partnership or a participant in an association without legal

personality, ^ 19) that the taxpayer is under section 2 (2). 3 and § 17 paragraph.

4, resulting from participation in this company or this Association and of the

credits and loans provided by the company shall be considered as income

achieved through the permanent establishment. To ensure tax

revenue partnership contributions public company or komplementáře

a limited partnership shall apply the provisions of § 38e paragraph. 3 (b). (b)) (a).

4 (b). (b)).



19 g) section 829 et seq. of the civil code. ".



117. In section 23, paragraph. 2, the last sentence shall be deleted.



118. In § 23 paragraph 3 reads:



"(3) the economic result or the difference between revenue and expenditure in accordance with

paragraph 2



and increases)



1. amounts unduly narrowing the income,



2. the amounts that cannot be under this Act include expenses

(costs),



3. expenditure (costs) applied, pursuant to section 24, paragraph. 2 (a). for), the amount

not yet deducted from the tax base in accordance with § 34 paragraph. 3 when the breach of the conditions

provided for in this Act,



4. the amount by which to reduce the result or difference between

revenue and expenditure in accordance with subparagraph (c)) points 1 and 2 under the previous tax

period, in the taxation period, when irregularities in the patch is

accounting performed



5. the amount of social security, the contribution to the State

employment policy and health insurance premiums,

that is in accordance with the specific legislation ^ 21) shall be obliged to pay the

the employee and the employer (a) were in the double-entry system

accounting, deducted, but the neodvedeny to the end of the month following the

end of the reporting period or part thereof. If the tax body

obliged to submit under this Act or the Special Act ^ 28b) tax

return during the tax period, the amount of insurance on the

social security contribution to the State employment policy, and

premiums health insurance amounts, which will increase

the economic result, if they are not paid by the deadline for the submission of

tax return,



6. the remuneration received contractual fines, interest on arrears, charges of

arrears, penalties and other sanctions from the contractual relations or about the amount in

withdrawal of the creditor in the supervising system of double-entry accounting from

originally applied claims on them, which were referred to in subparagraph (b)), point 1

item decreasing the economic result in the previous tax

periods, if the amounts originally applied for withdrawal of claims

does not increase the economic result of point 2. Similarly, this applies to

the successor to the defunct without carrying out the liquidation of the taxpayer,



(b)) is reduced by the



1. the difference by which the contractual penalties and default interest, fees and charges of the

arrears, penalties and other sanctions from the contractual relations must be in

proceeds benefit under special legislation ^ 20) for the taxpayer

in double-entry accounting supervising system in excess of the amounts received in

This taxable period,



2. the amount of social security, the contribution to the State

employment policy and health insurance premiums,

that was raised by the economic result for the taxpayer in supervising

double-entry accounting system in accordance with subparagraph (a)), section 5, if the

their payment. Similarly, this applies to the legal successor of the taxpayer

the defunct without liquidation, if the amounts of premiums and

the contribution of the entrained for the taxpayer of the defunct without liquidation,



(c)) can be reduced by



1. the amounts that have been wrongly increased revenue,



2. the amounts not included in expenditure (costs), which can be used under this Act

expenditure (costs) to include,



3. the amounts related to the release of reserves and adjusting entries,

whose creation was for tax purposes the expense (cargo) to achieve,

ensure and maintain revenue if they are under a special rule

code ^ 20) recorded for the benefit of the proceeds,



4. the amounts related to passive corrective entry created for the assets

acquired by contribution of a shareholder or a member of the team, if they are in accordance with

special legal regulation posted in favor of revenue. ".



119. In section 23, paragraph. 4 (b). (b)), the words "paragraph. 4 "shall be replaced by the words ' paragraph 4 '.

3. "



120. In section 23, paragraph. 4 (b). (c)), the words "capital" shall be replaced by

the words "capital".



121. In section 23, paragraph. 4 (d)):



"(d)) the amounts that have already been taxed under this law for the same

the taxpayer or the taxpayer's defunct without winding up in the

When are tv for his successor, ".



122. In section 23, paragraph. 4 (b). (e)), point 1 shall be deleted and shall be abolished at the same time

mark a point 2.



123. In section 23, paragraph. 6 (a). (b)), after the words "to the termination of the lease" shall be

the words "or the written consent of the owner of cancellation with the depreciation policy

doručenému tenants ".



124. In section 23, paragraph. 7 at the end of the first sentence shall be replaced by a semicolon and dot

the following words shall be added: "If you cannot determine the price that would be contracted

between independent persons in normal trade relations for the same or

similar conditions, the price determined in accordance with a special legislative

prescription. ^ 1a) ".



125. In section 23, paragraph. 7 at the end of the sentence the second dot is replaced by a semicolon and

the following words shall be added: "this does not apply in cases where the agreed amount

interest on loans is lower than the interest rate of 140% discount interest rate

The Czech National Bank valid at the time of conclusion of the contract, and the lender is

a person domiciled or headquartered abroad or vendor

Companion (the Coop) referred to in section 2 (2). 2 and § 17 paragraph. 3. ".



126. In section 23, paragraph. 7, the third sentence shall be deleted.



127. In section 23, paragraph. 7, the words "capital" shall be replaced by the words

"the capital".



128. In section 23, paragraph. 8 (a). (b)), point 1, the words "and intangible assets"

shall be deleted.



129. In section 23, paragraph. 8 (a). (b)) of the point 2, the words "points 1 to 4," and the words "and

provisions ' shall be deleted and the words ", the amounts of income and expenditure, which

economically, belong to the following tax period under 5 "

replaced by the words "with the exception of accepted advance payments".



130. In section 23, paragraph. 8 (a). (b)) point 3, the words "points 1 to 4," and the words "

about the amount of income that belongs to the economically following the tax

the period referred to in section 5 "are deleted.



131. In § 23 paragraph 13 reads:



"(13) for taxpayers in the system of double-entry accounting neúčtujících in

Insert claims into commercial companies or cooperatives and

assignment of claims, with the exception of claims under section 33a of the law on

modify the ownership of land and other agricultural property, is

income the value of this claim, and even if it is a

claim forwarded by or receivable for embedded below is

its value. If the claim was referred for a price higher than

its value is the income of the higher price. When the assignment of the Receivables

referred to in paragraph 24. 2 (a). y) is the amount of income for which the

the claim referred to. ".



132. In section 23, the following paragraphs 14 to 16, as follows:



"(14) the transition from the system of simple accounting

posting in the system of double-entry accounting for taxpayer with income under section

7 can be the value of the inventory of the taxpayer to record at the time of posting

in double-entry accounting system, to include in the taxable amount, either

in one lump sum at the time of the initiation of the accounting in the system of double-entry accounting

or evenly over 5 of the following tax period, starting with the
the taxable period started in the system of double-entry accounting.

-Exits or aborts if the taxpayer or if activity posting

double-entry accounting system before the expiry of an equitable

include in the tax base, increase in the taxable period in which the

the activity was interrupted or terminated or has been terminated

posting in the system of double-entry accounting, the tax base of the inventory value,

that did not include in the tax base.



(15) into the tax base, and includes a corrective entry ^ 20) to the file

property acquired by purchase for the purposes of this Act, means the



and) the difference between the purchase price and the sum of the values of assets in accounting

reduced liabilities of the seller, if the purchaser individually

nepřeceňuje individual components of purchased assets, or file



(b)) the difference between the purchase price and the sum of the individual přeceněných

components of a file property in accordance with the specific legislation. ^ 20)



The difference referred to in subparagraph (a)), or (b)), if positive, is active

a corrective entry, and if it is negative, passive is a corrective entry.

Active allowance is included in the expenditure (cost) evenly

during the 180 months, proportionally attributable to the number of months in the

the relevant taxation period. Passive provision is the amount

increasing the economic result or the difference between revenue and expenditure

evenly during the 180 months, proportionally attributable to the number of

months in the period. While taxpayers using double-in

a simple accounting system is on the acquisition of the assets of a

income in a lump sum. Neodepsanou part of the passive provision is

the taxpayer shall be obliged to include in the taxable amount in the case of sale or deposit

the entire file property or the last part of tangible assets ^ 20) or

intangible assets, ^ 20) which was a corrective entry created;

Similarly, you can do even in non written off under active correcting entries.

When the progressive phasing-out of the file property is a corrective entry

does not change. When the lease of the holding pursuant to § 488b and the following business

the code, which includes a full set of assets acquired by purchase, to

which was created by the active or passive allowance may, on the

the basis of a written agreement with the owner (the lessor) to continue

depreciation adjustments, by analogy with the lessee for the duration of the lease. When

merger or a transfer of assets to the partnership or distribution business

companies or cooperatives ^ 70) is part of the active or passive neodepsaná

adjustments included in the tax base of the company trade company

or cooperatives, if it was not agreed that the acquiring company or the

Similarly, as the team continues to transform.



(16) in the sale of the undertaking or part of the taxpayer neúčtujícím in

double-entry accounting system shall enter in the taxable income of the

increased sales of the book value of all of the liabilities ceded. If they are

part of the sale of a business or its parts and supplies as an expenditure, applied

the tax base will be increased by the difference between the book value of the stocks and their price

specified in the sale. If this is a payer of value added tax,

means, for the purposes of this provision, the book value of commitments, if

a taxable transaction subject to value added tax shall be reduced

or base rate, value including value added tax. For the purposes of

This provision shall not apply the provisions of paragraph 13. ".



133. In section 24 shall at the end of paragraph 1, the following sentence shall be added: "If the taxpayer

accounted for in accordance with a special law ^ 20) some financial

kompenzovaně operation, the cost of whose eligibility is

limited by the amount of revenue related to them, as would have been

charged separately the costs and revenues. "



134. In section 24, paragraph. 2 (a). and), the words "and intangible assets" shall be deleted.



135. In section 24, paragraph. 2 (a). (b)), the words "and intangible assets" shall be deleted and the

at the end of the period and the comma shall be replaced by the following: "this sentence likewise

This provision applies to the net cost of tangible assets and

depreciable intangible assets only according to a special legal

^ 20) Regulation, whose accounting depreciation is cost (expense) in accordance with point (a)

v),".



136. In section 24, paragraph. 2 (a). (b) point 1), the word "Annex" shall be replaced by the words

"annex 1".



137. In section 24, paragraph. 2 (a). (c)), the words "and intangible assets" shall be deleted and the

at the end of the text, the comma shall be replaced by the dot and this sentence shall be added:

"Similarly, this provision applies to the net cost of tangible

depreciable assets and intangible assets only under the Special

the legislation, whose financial ^ 20) depreciation is cost (expense)

by the letter v) ".



138. In section 24, paragraph. 2 letter d) including footnote No. 81):



"(d)) legal persons, if the contributions the obligation resulting from the membership

special legal regulation, or membership is a prerequisite to the

operation of a business (work), as well as contributions paid

the employer for the employee in the case, when the membership of an employee is

a condition for the operation of the business (activity) ^ 81)

the employer,



for example, 81), Act No 360/1992 Coll., on the exercise of the profession of Chartered

architects and professional engineers and technicians

active in construction, as amended. ".



139. In section 24, paragraph. 2 (a). (f)), the words "the second sentence of 31. January of the year "

replaced by the words "the end of the month" and in the third sentence, the words "in accordance with

special legal regulation ^ 19f) "shall be replaced by the words" under this Act,

or special legal regulation ^ 28b) ".



140. In section 24, paragraph. 2 (a). h) point 3 is added:



"3. the rent at a financial lease with a purchase of movable tangible

the property on which the entry price shall not exceed the amount specified in section 26

paragraph. 2 (a). a).".



141. In section 24, paragraph. 2 (a). (h)) at the end of the following sentence shall be added:



"The Rent referred to in points 2 and 3 is the amount to be paid by the purchaser and it

postupiteli in the amount of the difference between the rent, which was the assignor

paid and the rent, that is at the expense of assignor (load) under

section 24, paragraph. 6 when the assignment of the contract of financial leasing

purchase of the leased tangible assets ".



142. In section 24, paragraph. 2 (a). ch) in the first sentence, the words "and that, even if

If he paid for the original taxpayer when a change of ownership to

real estate, ^ within 26 h) ' shall be deleted; in the second sentence, after the words "into the base

taxes, ", the words", where appropriate, into a separate tax base under section 16

paragraph. 2 or § 20b, ".



Footnote. within 26 h) shall be deleted.



143. the footnote No. 25a) is repealed.



144. In section 24, paragraph. 2 (a). with point 1) at the end of words "with the

the exception referred to in § 25 paragraph. 1 (a). Zg) ".



145. In section 24, paragraph. 2 letter t):



"t) input price of tangible assets excluded from the depreciation, the input

the price of the tangible fixed assets used for achieving the income exempted from the

tax under section 19, paragraph. 1 (a). (g)), the acquisition price (own expenses or

reproduction cost) of intangible assets determined in accordance with

special legal regulation, ^ 20) whose book depreciation expenses are not

(cargo) in accordance with point (a)), and the purchase price of the land, with the exception of the

land acquired, and that only in the amount of income from the sale of

individual assets. The land acquired is when sold

cost (expense) the unit cost at the registered partnership or Member

cooperatives before inserting it, and it's only up to the amount of revenue from its sale. U

land acquired a companion or a member of the cooperative, that is

a natural person, who had no land included in trading assets, and its

deposit held within 5 years from the acquisition of the land, is when sold

cost (expense) of the company or cooperative unit cost was

Companion or a member of the cooperative acquired for valuable consideration, the price for tax purposes

inheritance or gift, was a companion or a member of the cooperative acquired

by inheriting or gift, and only up to the amount of revenue from its sale. NET

the price of the technical assessment by the lessee at termination of the lease of depreciable

or permission of the owner with the depreciation policy is a cost (expense)

only the amount of the refund of expenditure incurred on this technical evaluation ".



146. In section 24, paragraph. 2 in the letter):



"the accounting depreciation, in) ^ 20) and only for



1. tangible assets, ^ 20) that is not defined for the purposes of the act as

tangible assets (section 26 (2) and (3)); with this asset of the acquired

deposit or a member of a cooperative partnership with the resident on the territory of the

The Czech Republic, which was also the case of a natural person included in the business

assets and for legal persons in its assets, acquired the village,

If this property was owned by the municipality and was included in its

the property, acquired by converting ^ 70) (with the exception of changes of legal form), are

depreciation expense (cargo) only to the amount of the residual price ^ 20)

recorded at the date of the deposit of the depositor or zrušované business

companies (cooperatives) on the date of cancellation of without liquidation,



2. intangible assets as defined by specific ^ 20) law ^ 20)

under the condition that the taxpayer was acquired for valuable consideration or for own account

for the purpose of trading with him or acquired by transformation (with the exception of

changes of legal form), by inheriting or donating. In the case of intangible assets
acquired are accounting depreciation expense (cargo) just in case

that was pasted intangible assets for a companion or a member of the cooperative

residing or established in the territory of the Czech Republic acquired for valuable consideration and

at the same time was a natural person included in the commercial property and the law

the person in the property; in total, the transferee may apply accounting

depreciation up to the net price of the 20 ^) on the date of the depositor

his deposit. For intangible assets acquired by transformation (with the exception of the changes

legal forms) are accounting depreciation expense (cargo) for acquiring

companies (cooperatives) only to the amount of the residual price ^ 20) recorded for the

zrušované companies (cooperatives) on the date of cancellation of without liquidation

under the condition that this intangible assets for commercial companies

(cooperatives) the repealed without liquidation taken for consideration. In the case of intangible

property of the embedded ^ 20) the taxpayer referred to in paragraph 2. 3 and § 17 paragraph. 4

You can apply to the assignee, in total accounting depreciations as expenditure (costs)

only up to the amount of the remuneration of proven, "the depositor.



147. In section 24, paragraph. 2 (a). from the words ' and) intangible assets under section 26

paragraph. 4 "are deleted.



148. In section 24, paragraph. 2 the letters zi and zj)):



"zi) paid the penalty, interest, late payment fees,

periodic penalty payments and other penalties from the contractual relations and further the interest paid from the

credits and loans, where the lender is charging the taxpayer in

a simple accounting system or the taxpayer, not the financial

the unit,



zj) employer's contribution to pension insurance with State

the contribution of poukázaný on account of its employee pension fund, ^ 9a)

However, up to a maximum of 3% of the total bases for employee

social security premiums and contribution to State policy

employment ^ 21) for the tax period or part thereof. ".



149. In section 24 to the end of paragraph 2, the period is replaced by a comma and the following

letters zl) to zo), including footnotes, no 80):



"zl) expenditure (costs) paid by the tenant, which according to a special legal

code ^ 20) forms part of the valuation of tangible fixed assets leased in the form

financial lease with a purchase of leased tangible property, if

in the aggregate, the purchase price agreed in the contract, shall not exceed in the case of movable

the assets of the amount referred to in section 26, paragraph. 3 (b). (c)),



the changes) to the State budget from the performance of compulsory share

the employment of citizens with altered working ability according to the Special

legislation, ^ 80)



the sum of the values of the Zn) accounting of property components of the undertaking or its part in

sales (§ 476 to 488 of the commercial code), adjusted for the taxpayer

in double-entry accounting supervising system for more related items

charged to the costs in accordance with the specific legislation, ^ 20) and

It's only up to the amount of revenue from its sales increased about related sums

charged to income (revenue), in accordance with specific legal

legislation. ^ 20) Sells a business or part of the taxpayer using

the system of simple accounting, a cost is the sum of the balance of prices

tangible and intangible assets may be depreciated, book value

cash and valuables, the book value of financial assets,

the entry price of tangible and intangible assets excluded from the depreciation,

the purchase price of the land, the book value of receivables, which would

not taxable income, the amount of the rent in the case of financial leasing with

subsequent purchase of the leased tangible assets of the lessee, which

exceeds the proportional part of the rent which is recognized as a tax expenditure, according

(h)), if the lease contract to the buyer, and the book value of the

the commitments, which would have been paid, and the amount of income referred to

in section 23. If this is a payer of value added tax, for

the purpose of this provision, the book value of liabilities value without tax

the added value was applied a deduction of value added tax on

the entry for receivables whose reimbursement would be taxable income, is

cost of the value added tax, where the tax obligation is met on

the output. For the purposes of this provision, the other provisions shall not apply to

This paragraph, which limit the application of the amount of expenditure (costs)

the related income of individually sold assets



the IP) premiums paid by the employer to an insurance undertaking ^ 34b) for staff

for the private life insurance on the basis of the insurance contract concluded between the

as an employee of the policyholder and the insurance company, however, up to a maximum of 8

000 CZK for the tax period or part thereof, provided that the contract

was negotiated payout after 60 calendar months

and at the same time as soon as possible in the age of 60 years.



section 24, paragraph 80). 3 (b). (c)) Law No./1991 Coll., on employment, in the

amended. ".



150. In section 24, paragraph. 4 (b)):



"(b)) after the end of the lease in accordance with subparagraph (a)) follows immediately

the transfer of the ownership rights to the subject of the lease between the owner

(the landlord) and the tenant; While the purchase price of the leased tangible

the property is not higher than the value calculated from the input prices

registered by the owner, which would be the subject of the lease had distributed

depreciation pursuant to section 31 of this Act to the date of the sale, and ".



151. Article 24, paragraph 5 is added:



"(5) if the tangible property that was the subject of a lease contract

or the contract of financial leasing with the subsequent purchase of the leased tangible

assets, after their tenants, in other cases than the

referred to in paragraph 4, the rent in expenses (costs) only

the condition that the purchase price of the



and tangible assets) can be depreciated pursuant to this Act, the

less than the net book value calculated from the input prices registered at the

the owner (the lessor) for the period during which the asset could be

depreciated; When calculating the net price of the car is

always comes from the input price including value added tax. If

the owner (the lessor) the taxpayer who rented tangible

asset depreciation continued pursuant to § 30 paragraph. 12, the

net book value, as would a change in the person of the owner there,



(b)) of the land will not be lower than the price established under the special rule

code ^ 1a) valid at the date of formal negotiation of the agreement on the future

the land purchase,



(c) tangible fixed assets excluded from) the depreciation will not be lower than the price

established under a special legal regulation ^ 1a) valid at the date of negotiation

the purchase contract.



Under the lease agreement for the purposes of this Act and the contract, the

the basis of which the lessee uses the subject of the lease under the financial

rent with subsequent purchase of tangible assets left this course to

the use of another person in return for payment. ".



152. In section 24, paragraph. 6 the words "tangible assets", the word "property"

repealed.



153. In section 24, paragraph. 10 the word "Richter" is deleted.



154. In § 25 paragraph. 1, letter a) is added:



") and expenditure (costs) for the acquisition of tangible fixed assets and intangible ^ 20)

property, ^ 20) except as provided in section 24, paragraph. 2, including instalments and interest

from credits and loans associated with their acquisition, they are part of their

Awards, ^ 20) ".



155. In section 25, paragraph. 1 (a). (b)), the words "capital" shall be replaced by

the words "capital".



156. In section 25, paragraph. 1 (a). (c)), the words "acquisition price ^ 20)" shall be replaced by

the words "cost" ^ 20) ".



157. In section 25, paragraph. 1 (a). (d)), after the words "legal persons"

the words "insurance paid by a member of the statutory body and the next

body of a legal person and for the Manager of the limited liability companies

liability for damage caused by the company in the performance of

the function ".



158. In § 25 paragraph. 1 (a). (f)), the words "contractual penalties and interest

delay (late fees) "shall be replaced by" referred to in section 24, paragraph.

2 (a). Zi) ".



159. In § 25 paragraph. 1 the letter m) is added:



"m) in favor of capital except as provided in section 10

paragraph. 6 and section 24, paragraph. 2 (a). r) and w), the profit on the basis of the Treaty on

the transfer of the profit or loss of control of the contract, payment of the controlled person on

the basis of the Treaty on the transfer of profits or the contract and settlement

provided by outside partners is stationary on the basis of the Treaty on the transfer of

the profit or the contract ".



160. In § 25 paragraph. 1 (a). about), after the word "special" is the word

the "rule" and at the end of the period and the comma shall be replaced by following this

the sentence: "This also applies to tangible assets and intangible assets

odpisovaný only under special legislation, ^ 20) ".



161. In § 25 paragraph. 1 (a). t) the second sentence is added: "for the gift is not

advertising or promotional item that is provided with the commercial company, or

trade mark or name of provider

the promoted goods or services whose value excluding value added tax

the value does not exceed $ 200, it's not about the item that is the subject of

the excise tax, ".



162. In section 25, paragraph. 1 (a). w), the words "or capital" shall be replaced by "or

the capital ", the word" equity "shall be replaced by the words" equity "

and the words "capital" shall be replaced by the words "capital".



163. In section 25, paragraph. 1 (a). from) the words "§ 24", the words "and section

10. "
164. In section 25, paragraph. 1 (a). ZD), the words "and" shall be deleted.



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

letters from) to zg) are added:



"from) the difference of the amount to be borne by the assignee when changing postupiteli

a person of the tenant under the financial lease with a purchase

leased tangible property exceeds the amount of rent owed by the

the transferee on the remainder of the lease less the rent it paid

the lessor in accordance with the Treaty,



FH) implementation provided by a foreign public official or

foreign public officials or with the consent of the other person in the

connection with the performance of his functions, and even in cases where it is

an official of the State or a public official acting in the State in which the

the provision of such performance is tolerated or not considered

offence or is normal,



Zg) the value of the receivables arising from the title of the fines, interest on

late fees on late payments, penalties and other sanctions from the contractual

in its referral relationships in case that was not acquired by assignment. ".



166. In the heading of section 26, the words "and intangible assets" shall be deleted.



167. In section 26, paragraph. 1 the words "and intangible assets" shall be deleted.



168. In section 26, paragraph. 2 (a). (c) point 2) including footnote. 28e)

added:



"2. the tiny structures on land intended for the performance of the functions of the forest,

used for the provision of nursery service, or to the operation of the

hunting, if their built-up area does not exceed 30 m2 and a height of 5

m ^ 28e)



28E) § 139b of paragraph 1. 8 (a). and law No. 50)/1976 Coll., on planning

and the building code (the building Act), as amended by Act No. 83/1998 Coll. ".



169. In section 26, paragraph. 3 (b). at the end of a), the words ", with the exception of

referred to in section 29. 1 (a). (f)) ".



170. Article 26, paragraph 4 shall be deleted.



Paragraph 10 shall be renumbered as paragraph 4.



171. In section 26, paragraph. 4, the words "or paragraph 4" are deleted.



172. In section 26, paragraph. 5 and 6, the words "and intangible assets" shall be deleted.



173. In section 26, paragraph. 6, the words "(a). (b)), and (c)) "shall be replaced by the words" (a). (b))

to (d)) "and at the end of the paragraph the following sentence shall be added:" the annual depreciation for

the taxpayers referred to in section 17 shall mean a depreciation in the tax period. ".



174. In section 26 paragraph 7 is added:



"(7) Depreciation only in the amount of one half of the annual depreciation calculated

According to section 31 and 32 can be applied



and tangible assets) registered in the property of the taxpayer at the beginning of

the respective tax period, if during the tax period



1. the disposal of assets before the end of the reporting period, if the

during the reporting period has not been invoked by the depreciation, points 2 and 3,



2. to transfer the assets to other legal or natural person under

specific legislation, ^ 29a) that is registered in the property

the taxpayer on the date preceding the date of the transfer of assets,



3. to their business or other self-employment

or to the termination of the lease, without liquidation, dissolution without liquidation,

liquidation or bankruptcy of assets registered to

the date of their business or other self-employed activities, to

date of termination of the lease, to the date of cancellation of without liquidation of the previous

the decisive day of the merger, transfer of assets to the partnership or distribution

companies or cooperatives, ^ 70) and in other cases of cancellation of without

liquidation on the date preceding the day of the disappearance, on the day preceding

the first day of the marketing year or the calendar year when the change of accounting

period, on the day preceding the day of entry into liquidation or the date of

preceding the effective date of the bankruptcy. Similarly, the proceeds

the taxpayer referred to in § 2, which broke during the reporting period

entrepreneurial or other gainful activity or rental

and this work has commenced to the deadline for filing the tax return for the

the relevant taxation period, in which the activity is aborted, the



4. to end the tenancy relationship when the depreciation of the technical evaluation of the

the tenant (art. 28 (3)), or when their borrowing of movable tangible

assets (section 28 (4)),



(b)) of the tangible property acquired during the tax year, and

registered in the property of the taxpayer at the end of the reporting period in which the

the taxpayer continues the depreciation using the original owner under section

30 paragraph. 12 (a). and (e))) up, g) to (l)), and of tangible movable property, the

which the taxpayer acquired the property right in the course of the reporting period

the fulfilment of the commitment, which was secured by the transfer rights, ^ 29 c) and the

the assets recorded in the asset at the end of the reporting period,



(c)) of the tangible property registered in the property by the taxpayer throughout the

tax period for the taxpayer, which was declared bankrupt in

during the reporting period, or who entered into liquidation during the

of the reporting period,



(d)) for the taxpayer referred to in section 17 for the tax period under section 17a (e).

(c)), if this is the tax period of less than 12 months. ".



175. section 27:



the "section 27



Tangible assets excluded from the depreciation is



and the assets transferred free of charge) under the contract of financial leasing

subsequent purchase, if the lease expenses (costs) related to its

the acquisition exceeds 40 000 CZK



(b) the cultivation of permanent crops) all with fertility period longer than 3

years, which has not reached the age of plodonosného,



(c)) to 2 years hydromelioration after its completion,



(d)), a work of art that is ^ 30) tangible property and not part of a building

and buildings, objects of Museum and Gallery value, where applicable, their

files in the museums and heritage buildings, the permanent exhibition and files

holdings of the libraries of the single system, where appropriate, other funds,



e) movable cultural heritage and movable cultural heritage files



f) tangible fixed assets acquired free of charge under special laws, compulsory

regulations, ^ 26)



g) inventory surplus tangible assets determined in accordance with the Special

legislation, ^ 20)



h) tangible movable property acquired by the creditor as a result of liability

the transfer of rights, 29 c) ^ ^ and for ensuring this commitment and for the

provided that during this period it will be depreciated original owner,

If a loan agreement with the lender. ^ 23e) ".



176. Article 28, paragraph 1 reads:



"(1) tangible fixed assets depreciated the taxpayer who has to this asset

ownership, organizational component of the State competent to manage

^ 30b) State property and State organisations relevant to manage assets

State ^ 30b) (hereinafter referred to as the "owner"), except as provided for in paragraphs 2 to

4. ".



177. Article 28, paragraphs 2 and 5 shall be deleted.



The current paragraph 4 shall become paragraph 2 and paragraphs 6

and (7) shall be renumbered as paragraphs 4 and 5.



178. In section 28 paragraph. 2, the words ", which has the right of ownership or the right to

the management of another person "shall be replaced by the words" any person other than the owner. "



179. In section 28 paragraph. 3, the word "paid" shall be replaced by the word "paid".



180. In section 28 paragraph. 5, the words "and intangible assets" shall be deleted.



181. In section 29, paragraph 1, including the footnote No. 72):



"(1) an input price of tangible property means



and) cost, ^ 31) if taken for consideration. When you purchase the leased

assets for which the tenant odpisoval technical assessment pursuant to section 8 (2).

3, is included in the entry price, except as provided in paragraph 4, and

net book value of this technical evaluation. When the immediate

purchase of tangible assets upon early termination of the agreement on the financial

with the subsequent purchase of the leased rental of tangible assets, which are not

compliance with the conditions set out in section 24, paragraph. 5, can be used to input prices

include rent (including advances to them) paid by the lessee to the data

early termination of the contract, which is not a cost (expense) in accordance with § 24

paragraph. 5; You can include a maximum of input prices to rent (including

advances on them), the taxpayer is obliged to increase the tax base for

the previous tax period including the tax period in which the

the contract prematurely. For assets which the taxpayer referred to in § 2

acquired for consideration more than 5 years before inserting it into the business

property or at a time more than 5 years before the start of the rental price according to the

(d)). In real estate, which the taxpayer referred to in section 2 of the acquired

for consideration at the time of less than 5 years before inserting them into the business

property or in less than 5 years before the start of the lease,

unit cost increased by the costs spent on their proven

repair and technical assessment,



(b) own cost) ^ 31) if the acquired or manufactured for own account.

This provision shall also apply for the taxpayers, who are not financial

unit. In real estate, which the taxpayer referred to in section 2 of the acquired or

own-account produced in more than 5 years before inserting them into the

assets, or more than 5 years before the start of the lease,

price referred to in point (d)). In real estate, which the taxpayer referred to in § 2

bought or produced for own account in less than 5 years before

inserting them into the business assets or in less than 5 years before

the start of the lease, the own costs increase demonstrably costs

spent on their repair and technical assessment,



(c) the value of the secured receivables outstanding) the transfer of rights, ^ u 29 c)
tangible movable property that remains in the possession of the creditor,



d) reproductive cost in other cases determined in accordance with

special legislation; ^ 1a) in immovable cultural monuments

reproduction purchase price down as the price of buildings identified by

special legal regulation ^ 31b) without taking account of the category of cultural

sights, historical monuments and age to the price of the art and

uměleckořemeslných works, which are part of the construction. In the case of the taxpayer that

my rental income under section 9, should be the replacement cost

fix already at the start of the lease,



(e)) at acquisition of assets by inheriting or donating the price established for the purposes of

the inheritance tax, with the exception of property depreciable pursuant to § 30 paragraph. 12 (a).

and gift tax), or if it has not expired from the acquisition time is longer than 5

years, increased in real estate for the costs incurred in the repair and maintenance

evaluation; If the time between the acquisition of more than 5 years, means the input

the price of the price referred to in point (d)),



(f) the value of the technical evaluation) according to § 33 paragraph. 1 completed

starting with 1. January 2001 on material property, whose accounting depreciations are

cost (expense) in accordance with section 24, paragraph. 2 (a). in point 1), increased by

This award of depreciable tangible assets; While depreciation for the purposes

This law can be applied only to the amount of input price yet

applied accounting depreciation of tangible fixed assets in accordance with section 24, paragraph. 2 (a). in)

point 1.



Part of the entry prices referred to in the letters) to (f)) is a technical assessment of the

made after the registration of the tangible assets owned by the taxpayer, with the

the exception of the technical assessment carried out on immovable cultural

the memory and the exclusion of depreciation of tangible property (section 27), no later than

However, in the first year of depreciation. If the original owner in cases

referred to in section 30, paragraph. 12 program of depreciation, is the purchaser of the input

the price of the tangible fixed assets input price, from which the original owner of the depreciation

apply. The entry price of tangible assets is reduced by granted

subsidies from the State budget, from the budgets of municipalities and higher territorial

authorities, State funds, funds (grants)

allocated under a special legal regulation, ^ 72) of awarded grants

Of the European communities, provided grants, contributions and support from the

public budgets and other cash funds of the foreign State (with the exception of

money funds managed by business entities established or

resident abroad), in its acquisition or on its

the technical evaluation, if these funds do not charge by

special legal regulation ^ 20) in favor of revenue (income). Similarly,

proceed even in the case of tangible assets created by own activities.



72) Law No. 300/1992 Coll., on State support of scientific activities and the development

technologies, as amended. ".



182. In section 29, paragraph 2 reads:



"(2) For the net price for the purposes of this Act, shall be the difference

between the input price of tangible assets and the total amount of the depreciation provided for

pursuant to section 26 and section 30 to 32 of this asset, even if the expenditure

to ensure taxable income [section 24, paragraph 2 (a))] to include

the taxpayer only a proportion of depreciation under section 28(1). 5 or apply

in some tax expenditure as a percentage of income periods. ".



183. In section 29 is at the end of the text of paragraph 3, the words "§ 30 paragraph. 7 "shall be replaced by

the words "§ 30 paragraph. 8 "and added the words" or in the technical evaluation of the

carried out on the material property excluded from the depreciation ".



184. In section 29. 5, the words "and intangible assets" and the words "and

the Ethereal "are deleted.



185. In section 29. 6 uvozovací a sentence after the words "in their

the lease ", the words" or cancellation of the permission of the owner with the depreciation policy

the lessee ".



186. In section 29, the following paragraph 8 is added:



"(8) in the case of tangible property which the taxpayer referred to in § 2 in the time

less than 5 years before inserting it into the business of the company or to the

cooperatives and were not included in the assets of, the transferee of the input

the price was acquired for valuable consideration, purchase price, if the acquired or

made in the self directed, are the input price of their own costs, and to

acquisition of tangible assets by inheriting or donating, price of tangible assets

for the purposes of inheritance tax or gift tax. The real estate can be input

the price for the licensee to increase the proven costs spent on their

repair and technical evaluation before inserting it into the business of the company

or the team. The date of the deposit to the company or cooperative with

for the purposes of this Act, means the date referred to in the contract of deposit. "



187. In section 30, paragraph. 1 to 3, the words "and intangible assets" shall be deleted.



188. In section 30, paragraph. 1 the first sentence, the words "Annex" shall be replaced by the words "in the

Annex No 1 ", in the first sentence, the following sentence is added:

"Separately depreciated technical appraisal carried out on material

assets excluded from the depreciation of the hashes into depreciation groups

that belongs to tangible assets, on which the technical evaluation

done. "and in the last sentence, the word" Annex "shall be replaced by the words

"annex 1".



189. In section 30, paragraph. 7, the first sentence shall be deleted.



190. In section 30, paragraph. 7, the words "for forms, models and templates" are replaced by the words

"For matrices, dies, moulds, models and templates".



191. In § 30 paragraph 8 is added:



"(8) for the technical assessment carried out on immovable cultural monument

(section 29 (3)) provides for the annual depreciation in the amount of one patnáctiny input

prices. ".



192. In section 30, paragraph. 12 (b)):



"(b) the company or cooperative) for tangible assets acquired

deposit or a member of a cooperative partnership with the resident on the territory of the

The Czech Republic, which was also the case of a natural person included in the business

assets and for legal persons in its assets, acquired the village,

If this property was owned by the municipality and was included in its

assets and acquired the transformation ^ 70) (with the exception of changes of legal form), ".



193. In section 30, paragraph. 12 (a). (c)), the words "and intangible assets" shall be deleted.



194. In section 30, paragraph. 12 (a). (d)), the words "and" shall be deleted.



195. In section 30, paragraph. 12 (a). e), the words "and intangible assets" shall be deleted.



196. In section 30, paragraph. 12 (f)):



"(f)) of the taxpayer referred to in § 2, which disabled the tangible assets of the business

property and, subsequently, tangible assets ranked again.

Similarly, even in case of interruption of the lease (section 9), ".



197. In section 30, paragraph. 12 (a). j), the words "or intangible assets" shall be deleted.



198. In section 30, paragraph. 12 (a). k), the words "and intangible assets" shall be deleted.



199. In section 30, paragraph. 12 the last sentence reads: "Similarly, continues the depreciation

and the taxpayer for tangible assets returned at termination of the lease and the taxpayer

When the dissolution of the Association without legal personality or in their

the activities of the Association without legal personality for the property specified by the

the species, which it has been entered into this Association. ".



200. In section 31, paragraph. 1 the words "and intangible assets" shall be deleted and the word

"these" shall be inserted after the word "maximum".



201. In section 31, paragraph. 2, the words "and intangible assets" and are deleted at the end of

a paragraph is added to this sentence: "the taxpayer may, on the basis of their

the decision also apply rates lower than the maximum rates referred to in paragraph

1. ".



202. In section 31, paragraph. 3 the words "and intangible assets" shall be deleted.



203. In section 32, the words "and intangible assets" shall be deleted.



204. under section 33, the following new section 33a is inserted:



"§ 33a



For the tenant, who has hired the firm on the basis of the contract on the lease of the holding

According to § 488b and subs. the commercial code and has the written consent of the owner

(the lessor) to the depreciation, the depreciation for the application of the substantive

mutatis mutandis, the provisions of this law, the assets of the depreciation, while ensuring

transfer of obligations law. ".



205. In § 34 paragraph. 3 (b). and), the word "Annex" shall be replaced by the words

"annex 1".



206. In § 34 paragraph. 3 at the end of paragraph (e) shall be replaced by a comma and dot)

the following point (f)), including footnotes, no. 74), 75),

76) and 77):



"(f)) 30% of the expenditure (costs) incurred under section 24, paragraph. 2 (a). (j))

3 on the teaching of the pupils in the study and teaching disciplines of secondary vocational

^ 74 schools) and apprenticeships, vocational training ^ 75) that are part of the

educational system ^ 76) and these scopes are listed in the General

binding legislation. ^ 77)



§ 7, paragraph 74). 3 of the Act No. 29/1984 Coll. on the system of elementary schools,

secondary schools and higher vocational schools (the School Act), as amended by

amended.



75) § 17a of the Act No. 29/1984 Coll., as amended.



76) § 1 (1). 1 of the Act No. 29/1984 Coll., as amended.



section 20, paragraph 77). 3 of the Act No. 29/1984 Coll. as amended by Act No. 138/1995 Sb.

Decree No. 354/1991 Coll., on secondary schools, as subsequently amended

regulations. ".



207. Article 34, paragraph 4, including the footnotes no 32a):



"(4) the Deduction referred to in paragraph 3 can be claimed for the tax period, in

where is the tangible assets



and registered in the assets of the taxpayer); in the case of acquisition of ownership

full payment of the purchase price of the ^ 32a) for this tax period in which the

the right of ownership is acquired,



(b)) left in a proper condition to the normal use of the lessee referred to in

the contract of financial leasing with the subsequent purchase of movable tangible

the asset.
To register the property in the property to the taxpayer for the purposes of this Act,

means putting the asset into use according to a special legal

^ Regulation 20) and for the taxpayer, not the accounting unit, exposure to

the document, which will have similar requirements as the accounting document.



32a) § 445obchodního of the code. ".



208. In § 34 paragraph. 5 at the end of subparagraph (a). and) words including

footnote No. 78): "or if it is not a personal

cars in the implementation of a special vehicle, ambulance and funeral subgroup

under special legislation. ^ 78)



78) Decree No. 102/1995 Coll., on the approval of technical competence and

technical conditions of operation of road vehicles on the road

safety, as amended. ".



209. In § 34 paragraph. 5 (a). (b)), after the words "all satellite dishes

types of ", the words, including footnotes, no 79) added:" with the

the exception of the antennas, which are used in the operation of telecommunications

equipment and the provision of telecommunication services on the basis of the authorisation

credentials or by special legal regulation ^ 79)



79) Act No. 151/2000 Coll. on telecommunications and to modify other

laws. ".



210. In § 34 paragraph. 5, letter e) is added:



"e) technical evaluation (section 33), with the exception of the technical evaluation of the

carried out in putting the tangible assets to use and with the exception of

technical evaluation of movable property file, and that the inclusion of the movable

things to file, for the purposes of the Act are tangible property ".



211. In section 34 is at the end of paragraph 5, the dot is replaced by a comma and the following

Letter g) and (h)) are added:



"g) tangible assets used for achieving the income exempted from the

tax under section 19, paragraph. 1 (a). (g)),



h) tangible fixed assets, the entry price is determined in accordance with section 29. 1

(a). (f)), with the exception of the technical assessment carried out in the year in which the

was tangible, ^ 20) that is not for the purposes of this Act, is defined as

tangible fixed assets (paragraph 2 and 3), registered in the property to the taxpayer. "



212. In § 34 paragraph. 6, the words "of three years following the year when"

shall be replaced by "36 months following the end of the reporting period,

for that ", the words" [section 24 paragraph. 2 (a). l)] "shall be inserted after the words" in the

the transfer of ownership of tangible movable property collateral

undertaking the transfer of the rights to the lender ^ 29 c), "and at the end the following

This sentence: "the right to deduct shall not cease, if there is a cancellation or demise

without liquidation of a commercial company or cooperative.



Footnote No. 29 c) is added:



"29 c) of section 553 of the civil code, as amended by Act No. 509/1991 Coll.".



213. In section 34, paragraph 11 shall be deleted.



Paragraphs 12 and 13 are renumbered as paragraphs 11 and 12.



214. In section 35, paragraph 1 reads:



"(1) the taxpayer referred to in § 2 and 17, the tax reduced by



and 18 000 CZK) amount for each employee altered working

^ 33) capabilities and the proportion of this amount, the result is

the average annual number of employees the equivalised according to paragraph 2

decimal number,



(b) the amount of Czk 60 000) for each employee altered working

abilities with hard disabled ^ 33) and the proportion of this

the amount is the result of the average annual number of equivalised

the employees referred to in paragraph 2 of the decimal number,



(c) half of the taxes for taxpayers) referred to in section 17, employing

at least 20 employees, of which the share of employees with a modified work

the ability is more than 50% of the average annual number of equivalised

employees.



Among taxpayers who are companions of public business

the company, the General partners limited partnership and limited partnership

the company will reduce the tax referred to in letters a and b)) only the amount that

corresponding to the ratio which was divided between them the tax base detected for

public business company or limited partnership. ".



215. In section 35, paragraph. 2, the first sentence the following new sentence including

footnote No. 83) and 84): "for each of the employees can be used for

the purposes of the calculation referred to in the previous sentence to apply a maximum number of hours

resulting from the allocation of working time ^ 83) or individually negotiated

working time ^ 84) and duration of employment in the relevant

taxable period.



83) § 84 and 85 of the labour code.



84) § 86 of the labour code ".



216. section 36 including title:



"§ 36



Special tax rate



(1) the Special income tax rate resulting from resources on the territory of the Czech

Republic for the taxpayers referred to in § 2 (2). 3 and § 17 paragraph. 4, with the

the exception of the permanent establishment (article 22, paragraph 2 and 3), the



and 25%), and



1. from the revenue referred to in section 22, paragraph. 1 (a). (c)), f) and (g)), points 1, 2 and 6,

with the exception of revenue, for which a specific tax rate in

paragraph 2 (a). (d)),



2. income from rent [section 22 (1) (b), (g)) paragraph 5], with the exception of

referred to in point (c)),



(b)) 15%, and it



1. from the revenue referred to in section 22, paragraph. 1 (a). (g)), paragraphs 3 and 4, with the exception of the

the income referred to in point 5 of this subparagraph; While the income from settlement

share or share in the surplus upon liquidation shall be reduced by the acquisition cost of

the share of the business of the company or cooperative, if the payer is the taxpayer

proven,



2. from the share allocated to the participation certificate on cancellation of the share

the Fund, 34 c) ^ ^ less the purchase price ^ 20) the share certificate, if the

the payer of the taxpayer,



3. the income of a shareholder of the company with limited liability or joint-stock

companies in reducing the share capital up to the amount by which

was raised by deposit of the partners or the nominal value of the shares to increase

the capital pursuant to section 144 or section 208 of the commercial code, if the

the source of this increase in the profit of the company or fund created from profit;

for this income, that always applies to capital decreases

First, about that part which has been increased under section 144 or section 208 of the business

code from the profits of the company or fund created from profit,



4. profit transferred control to the person on the basis of the Treaty on the transfer of profits

or the control of the Treaty,



5. from the difference by which the settlement outside the dining companion exceeds the

a proportion of the profits transferred under the contract on the transfer of profits or

the contract volumes per share or the share in the profits.



For the shares at a profit, for the purposes of this Act, consider the amount of used

from the profit after taxation to increase the deposit under the limited partnership

the company or to increase a member's deposit member cooperatives. For

dividend income or profit shares shall not increase

the capital pursuant to section 144 or section 208 of the commercial code, if the

the source of this increase in the profit of the company or fund created from profit,



c) 1% of the rent in the case of financial leasing with purchase of lease.



(2) the Special income tax rate resulting from resources on the territory of the Czech

Republic for the taxpayers referred to in § 2 and 17, if not in paragraph 1

unless otherwise specified, shall be



and) 15%, and it



1. from its dividend income or interest income from bond, ^ 35a) of

bills of Exchange issued by the Bank to ensure that claims arising from the deposit

the lender, the person holding the sheet and deposit him on par with the railway, ^ 35b)

the exception of interest income from the bond issued by the taxpayer in the foreign

based in the Czech Republic or the Czech Republic resulting

the revenue payer referred to in § 2 (2). 2 and § 17 paragraph. 3 and income referred to

in paragraph 2 (a). (c)), point 1,



2. from a share in profit from participation in the society with limited liability,

participation under the limited partnership,



3. share of profit and the like of the membership in a cooperative,



4. profit share silent partnership,



5. the share of a settlement when the demise of the participation of the partner in the company with the

limited liability companies, limited partnerships under in and demise

membership in a cooperative, except as provided in subparagraph (c)), minus

the acquisition price of the shares in the company or cooperative, if the

the payer of the taxpayer,



6. winding-up of the balance of the share of the partnership in the joint-stock company

or in a company with limited liability under the limited partnership

the company and a member of the cooperative in the team, with the exception referred to in point (a)

(c)), minus the acquisition price of the share on the business of the company or

the team, if the payer is the taxpayer,



7. interest income, and other income from prize money deposit on holding a book and

deposit account resulting the revenue payer referred to in § 17, with the exception of the

interest arising from mutual úložek (deposits) bank in the framework of the

inter-bank financial market, and with the exception of interest on deposit

the insurance company ^ 34b) with the Bank,



8. from the share allocated to the participation certificate on cancellation of the share

the Fund, 34 c) ^ ^ less the purchase price ^ 20) the share certificate, if the

the payer of the taxpayer,



9. income from the partnership of the company with limited liability or joint-stock

companies in reducing the share capital up to the amount by which

was raised by deposit of the partners or the nominal value of the shares to increase

the capital pursuant to section 144 or section 208 of the commercial code, if the

the source of this increase in the profit of the company or fund created from profit;

for this income, that always applies to capital decreases
First, about that part which has been increased under section 144 or section 208 of the business

code from the profits of the company or from a fund created from profit,



10. profit transferred control to the person on the basis of the Treaty on the transfer of

the profit or the control of the Treaty,



11. from the difference by which the settlement outside the dining companion exceeds the

a proportion of the profits transferred under the contract on the transfer of profits or

the contract volumes per share or the share in the profits.



For the shares at a profit, for the purposes of this Act, consider the amount of used

from the profit after taxation to increase the deposit under the limited partnership

the company or to increase a member's deposit member cooperatives. For

dividend income or profit shares shall not increase

the capital pursuant to section 144 or section 208 of the commercial code, if the

the source of this increase in the profit of the company or fund created from profit,



b) 20% of the revenues accruing to individuals, and it



1. from the winnings and prizes in lotteries and other similar games, in advertising

contests and sweepstakes advertising [section 10, paragraph 1 (b), (h))], with the exception of

winnings and prizes of lotteries and other similar games operated on the basis of

permit issued under a special legal regulation ^ 12) [section 10 (3)

(a). (b))] or exempt under section 4 (4). 1 (a). (f)),



2. the prices of the tenders, of sport competitions and contests, in

which is restricted by the terms of the competition circuit, competing and or

the contestants selected by the organizer of the competition [section 10, paragraph 1, point (b) ch)], with

the exception of contests and sweepstakes, which are exempt from tax [section 4

paragraph. 1 (a). (f))],



(c)) 15%, and it



1. the income accruing to individuals of interest, prizes and other revenue from

deposits on their books, from interest on the funds in the

deposit accounts, interest on the cash flow on their worksheets

on the name and deposits on the name of the equivalent ranking, when the owner of the

the deposit is a natural person, and for the entire duration of the deposit

relationship ^ c and 35 c) interest income from deposits on current accounts, which under the terms of

banks are not intended to be a business, for example. sporogiro accounts, foreign currency accounts

[section 8, paragraph 1 (b), (c))],



2. from the benefits of the pension insurance with State contribution reduced

pursuant to section 8 (2). 7 and of the performance of the private life insurance,

reduced pursuant to section 8 (2). 8, except as provided in subparagraph (d)),



3. from paid further share in the context of the transformation of cooperatives in accordance with

special legal regulation, ^ 13) even in the case where it is paid

Member of the transformed cooperative when the demise of the membership or companion

company with limited liability and komanditistovi in a limited partnership

the company, which arose under the transformation project, when the demise of the

their participation as part of the settlement, or as part of the share

the winding-up of the balance in the liquidation of a cooperative, joint-stock company,

limited liability companies and for limited partnerships in the case

of limited partners,



4. income from the legal relationship under section 6 (1). 4,



(d)) 25% of the income of a natural person when the demise of the Treaty on

supplementary pension insurance with State contribution and the Treaty on private

life insurance in the form of surrender, reduced pursuant to section 8 (2). 7 and 8,



e) 10% of the income of authors for the post in newspapers, magazines, radio or

television (§ 7, paragraph 8).



(3) the taxable amount for the special tax rate only if the income is in the

This Act is not otherwise specified. The taxable amount shall be determined separately for the

individual securities, and even in the case of possession of securities of the same

the species from one issuer. The tax base is reduced by nezdanitelnou

part of the tax base (section 15) and to rounded out the whole of the Crown down, with

the exception of its dividend income, the tax base shall be rounded down to the

the whole pennies down. If you go by in foreign currency interest from deposit account,

the current account, which is not in accordance with the terms of the Bank intended to do business, and from the

a person holding the sheet, the tax base in foreign currency, without

rounding. For its dividend income tax deducted (section 38d)

attributable to individual paper no rounding is done, but the total

the amount of tax withheld the payer of any dividend income arising

one of the revenue payer equity in one joint-stock company

or holding of investment securities of one mutual fund shall be rounded

on the whole the Crown down.



(4) the dividend income from equity investment fund and from the

investment securities is the basis for a special tax rate of tax income

reduced in proportion to the income



and subject to the special tax rate), and the tax rate in accordance with § 21. 3,



(b)) interest on mortgage bonds, ^ d)



(c) income deriving from interest) the taxpayer referred to in § 2 (2). 2 and section

17 paragraph. 3 from the bonds issued by foreign taxpayers is based in

The Czech Republic or the Czech Republic,

on this basis the taxes that have been posted for the benefit of

income investment fund or mutual fund ^ 16) taxation

period to which dividend income arising from the investment of the Fund or

mutual fund. If the above revenue posted in the

benefit proceeds including tax, the tax base for the special tax rate is

reduces the amount of reduced only about tax. Similarly for

mutual fund resulting from the investment fund of the defunct without making

disposal if the above income proven expense

the benefit of the proceeds of the investment fund. Aliquot part attributable to

This tax base shall be determined in the same proportion in which they are distributed

profit on dividend income to pay the specified by the shareholders or owners

investment securities.



(5) for its dividend income, profit or other similar

the performance of the team membership, income outside the standing partnership

resulting from the settlement on the basis of the Treaty on the transfer of profit or control

the contract, for the profit of the transferred on the basis of the Treaty on the transfer of profits or

the contract, for the income from the reduction of the share capital referred to in

paragraph 1 (b). (b)) and paragraph 2 of section 3 (a). point 9) from

the business of the company, with the exception of the investment fund, or from the cooperative,

that have at least 20% of the share capital and other business

companies or cooperatives, the tax base for the special tax rate

reduces the proportion of revenue accounted for as defined below in favour of the

income in the taxable period, if the result from at least 20% of the

the participation of the other business of the company or cooperative,



and its dividend income), profit share or other similar performance from

membership in a cooperative, non-standing partnership income resulting from

the settlement on the basis of the Treaty on the transfer of profit or control contracts

profit transferred on the basis of the Treaty on the transfer of profit or control

the contract, for the income from the reduction of the share capital referred to in paragraph 1

(a). (b)) and paragraph 2 of section 3 (a). and) point 9,



(b)) the difference of profit carried forward on the basis of the Treaty on the transfer of profits

or control of the contract exceeds the settlement outside the standing partners.



If the above revenue recorded for the benefit of the proceeds, including

the tax, the tax base for the special tax rate is reduced to only the amount

the reduced tax. The amount of the share capital of a commercial company

or cooperative shall be assessed on the date of the decision of the general meeting or the Member

meeting this other business of the company or cooperative for payment receipt

as defined in point (a)) and to the date of the transfer of the profit on the basis of the Treaty on

transfer of profit or the control of the Treaty. Dilute an aliquot part, which reduces

the taxable amount shall be determined in the same proportion in which they are distributed profit

intended for the payment of revenue as defined in points (a) and (b))).



(6) go by the



and the interest income from the bond), ^ 35a) of bills issued by the Bank to the

ensure the claims arising from the transfer of the creditor, from the party holding the sheet and

deposit him on a par with the railway, ^ 35b) interest, winnings and other income from

deposit a deposit book and the term deposit account, the revenue payer referred to 35d ^ ^)

in section 2 (2). 2 if it is the source of this revenue is included in its business

assets, the revenue payer referred to in § 17 paragraph. 3, with the exception of pension

the Fund and public companies, and a permanent establishment (section 22

paragraph. 2) conventions, the total tax deducted tax liability; in doing so,

the companion public companies or at komplementáře

a limited partnership shall be entered on the total tax liability withheld

tax attributable to him, designed in the same proportion in which it

distributed profit under the social contract, or equally, ^ 9 c) and

a limited partnership shall be reduced by the part of the tax deducted

attributable to the komplementáře. Tax deducted from interest income after

the closing date of the merger or Division of companies (cooperatives) reallocated to

the total tax obligation of the acquiring company (cooperative). After

the transfer of assets to the partnership deducted's ^ 70) tax credit on

the total tax liability of the taxpayer to whom it was transferred to the fortune,



(b)) the revenue referred to in paragraph 2 of the Pension Fund, shall be tax deducted

the overall tax liability.



If the tax cannot be deducted or set off on its portion of the overall tax
obligation, therefore, that the revenue payer, the excise duty at the rate of zero

or reported tax loss or the total tax liability is

lower than the tax deducted, in the amount of tax liability, which cannot be

offset, overpayment. ^ 35e) To total tax obligations for the purposes of

credit or the emergence of an overpayment does not include the tax on a separate

the taxable amount pursuant to section 8 (2). 5, section 10, paragraph 1. 8 and section 20b. ".



217. In § 38 paragraph. 1 third sentence, the word "annual" be deleted and the end of the

the text of the last sentence, the words "or average exchange rate

set by the Czech National Bank on the last day of each month of

the reporting period for which tax return ".



218. In § 38 paragraph. 2 the first sentence, the words "paragraph. 2 "shall be deleted and the end of the

the following sentence shall be added: "this provision shall not apply to the conversion of the tax

withheld from the income referred to in § 36 odst. 6 when its netting

the taxpayer in the overall tax liability. ".



219. In paragraph 38. 4, after the word "benefits" the words "and for the purposes of

the annual Showdown ".



220. section 38a including title:



"§ 38a



Backup



(1) advance on income tax paid during the period of prepayment.

The advance period is the period from the first day following the expiry of the

the closing date for the submission of the tax return for the previous tax

the period up to the closing date for the submission of the tax return in

the following taxable period. In determining the amount and periodicity of backups

based on the last known tax liability. ^ 39a) for the last known

tax liability for the determination of periodicity and the amount of the advances in redundancy

the period also considers the amount of the taxpayer's own calculated and stated

(additional) indicated in the tax return for the period immediately prior to the

zdaňovacímu period, with effect from the day following the deadline for

submission of tax (additional) returns, and if the tax (additional)

Returns filed late, with effect from the day following the date of its

the submission, to the effectiveness of further changes to ^ 39b) the last known tax liability

According to this provision, or a special legal regulation. After the end of

the tax period, the tax paid in the course of the

be included on the payment of the actual amount of tax. The last known tax

the obligation does not include the income in accordance with section 10 and the amount of tax withheld from

interest income referred to in § 36 odst. 6 (a). ) and incorporated by the

the total tax liability.



(2) the backup does not pay the taxpayers ^ 39) whose last known tax

the obligation does not exceed 39a) ^ 30 000 Czk, and the village.



(3) the taxpayers whose last known tax liability exceeded 30 000

But does not exceed CZK 150 000 Czk, pays tax on tax

period, at a rate of 40% of the last known tax liability. The first

the advance is due to a 15. day of the sixth month of the tax period and the second

is due to a 15. the day of the twelfth month of the reporting period.



(4) the taxpayers whose last known tax liability exceeded 150

USD, pays tax on the taxable period, at a rate of 1/4

the last known tax liability. The first advance is due to a 15. of the day

the third month of the reporting period, the second advance is due to a 15. of the day

the sixth month of the reporting period, the third advance is due to a 15. of the day

the ninth month of the reporting period and the fourth advance is due to a 15.

the day of the twelfth month of the reporting period.



(5) in which the taxpayer, the tax base consists of the sum of the partial tax bases,

the advance referred to in paragraphs 3 and 4 shall not apply if one of them is even a partial

the tax base from income from dependent activity and emoluments and this

partial tax base is equal to or more than 50% of the total base

the tax. If the partial tax base from dependent activities and emoluments

less than 15%, pay advances calculated in accordance with paragraphs 3 and 4 of the

of the total tax base. If the partial tax base from dependent activities and

emoluments of 15% or more but less than 50% of the advance is paid,

in accordance with paragraphs 3 and 4 in the half of the amount.



(6) if the last known tax liability cover only part of the

tax year or tax period longer than 12 months,

taxpayer income tax of legal persons shall be obliged to you for the payment of advances

count the last known tax liability as would cover

the tax period of 12 months. The calculation shall be carried out so that the

the last known tax liability, relating to the part of the reporting period

or the reporting period longer than 12 months, dividing by the number of months

for which the taxpayer has received income subject to tax, and multiplied by 12.



(7) when you change the last known tax liability during the tax

period, the advance in the meantime due changes.



(8) the taxpayer is not required to pay the tax, if he ceases

activity, from which he went by taxable income, or has lapsed source

taxable income from repayments following the date on which the

to change the operative events; These facts the taxpayer shall notify the

the tax under special legislation. ^ 41)



(9) payment of advances in accordance with paragraphs 1 to 8 shall not apply to income from

dependent work and functional benefits, unless the income of the dependent

activities resulting from the revenue payer abroad, if the taxpayer does not have at the same time

other income subject to the tax. ".



221. In the last sentence of section 38b added: "this does not apply, if the revenue from these

selected tax or deduction of tax advance. ".



222. § 38d, including title and footnote No. 39f):



"§ 38d



Withholding tax under the special tax rate



(1) the tax is withheld from earnings, including backups, if their

the provision is not in contradiction with a special legal regulation, ^ 70) on which

subject to the special tax rate under section 36. The deduction is required to perform

tax payer, except as provided in paragraph 2, for payment, remittance

or the crediting of payments in favour of the taxpayer, but the revenue referred to in

section 22(2). 1 (a). (c)), f) and (g)), points 1, 2, 5 and 6 and for interest and other

the proceeds of the loans and the loans, under the taxpayer referred to in

§ 2 (2). 3 and § 17 paragraph. 4, not later than the day of commitment in

accordance with the specific legislation. ^ 20)



(2) the dividend revenue resulting from the participation in the joint-stock company, with

the exception of dividend income resulting from book-entry shares, and

profit shares referred to in section 36, is a tax payer shall be obliged to bring the tax when

their payment, at the latest, however, by the end of the third month following

After a month in which decided by the general meeting or meeting of members of the

the distribution of profits. For dividend income resulting from book-entry

the shares of the payer is required to bring the tax not later than the end of the month

following the month in which the Member or the General Meeting decided to

the meeting on the allocation of profit. Within the same time limits the taxpayer is obliged to

knock down the tax on income referred to in § 36 odst. 1 (a). (b)) (a), point 3. 2

(a). and section 9). The income referred to in § 36 odst. 1 (a). (b) paragraphs 4 and 5)

(a). 2 (a). and) points 10 and 11 outside the dining companion or

profit transferred control to the person pursuant to the contract on the transfer of profits or

the contract is a tax payer shall be obliged to bring the tax in his payday,

However, at the latest by the end of the month following the month in which should be

transfer of profit in accordance with the Treaty on the transfer of profit or control

the contract is executed. For dividend income arising from investment securities

tax payer is obliged to bring the tax in their payment, at the latest, however,

by the end of the third month following the month in which it decided to

investment company for the distribution of profits to mutual fund. When the payment

the advance on the revenue, its provision is not in contradiction with the

a special legal regulation, ^ 70) is a tax payer shall be obliged to bring the tax to

the date of payment of the advance.



(3) the tax payer is obliged to take your tax deducted, the locally competent

the tax until the end of the calendar month following the calendar

the month in which it was obliged to make the deduction referred to in paragraphs 1 and 2. U

interest and the difference between the agreed price and the market price usual in the market (section 23

paragraph. 7), which are considered a profit under section 22(2). 1

(a). (g)), point 3, the tax payer is obliged to take your tax deducted

the locally competent tax administrators no later than the end of the month

following the end of the reporting period. If the payer is required to

submit under this Act or special legislation ^ 28b) tax

return during the tax period, the tax deducted is required to take

their locally competent tax administrators no later than the deadline for the submission of

This tax return. This fact only concerning the

foreign bodies is also required to notify the tax on

form issued by the Ministry of finance, if the locally competent administrator

taxes on the request of the tax payer does not provide otherwise. The tax deduction is made from the

the tax base provided for under section 36.



(4) the tax liability of the taxpayer, in terms of revenue or advances on them,

from which tax is withheld, it is deemed proper and timely

making the tax deduction, in addition to the income referred to
and in section 36, paragraph). 2 (a). (c)), point 4, signed by the taxpayer for the period

that was in the taxable period from the income tax withheld, Additionally

Tax Declaration (§ 38 k 6)



(b)) § 36 paragraph. 6.



(5) if the payer does not tax deduction of taxes at all, or if it

in the wrong amount of tax deducted, or in time, it reveals the enforced

as his debt.



(6) the tax administrator may tax payer to provide for reimbursement of tax levied

a deduction of a longer period.



(7) at the request of the taxpayer referred to in § 2 (2). 3 and § 17 paragraph.

4 issue a tax payer "confirmation of the chamfer of the tax". The confirmation can

the taxpayer may request through the payer. Tax payer issues also

confirmation at the request of the taxpayer referred to in § 2 (2). 2 and § 17

paragraph. 3 and the permanent establishment (section 22 (2)) on the chamfer of a tax levied

the collision, which was reallocated to the total tax liability (article 36, paragraph 6).

Such confirmation may be copies of the bank account statement, or

another kind of account which shall be indicated the reduction of income tax. Similarly,

advancing the legal successor to the taxpayer.



(8) the revenue payer, which the tax payer of income from dependent activities and

emoluments collide tax higher than is specified, returns the tax payer

the overpayment, if after 3 years from the end of the reporting period in which the

the overpayment arose. On the tax payer overpaid is returned reducing the nearest outlet

tax withholding tax. The revenue payer, which the tax payer of

income from dependent activity and emoluments knocked a tax

the specified amount, it can subsequently shrink, if run from the time when

the tax was incorrectly deducted, the 12 months.



(9) the procedure provided for in § 36 odst. 6 shall apply on the basis of the list of

the confirmation referred to in paragraph 7, broken down by individual taxpayers, that

the tax body shall submit at the same time with the tax return. The list must

include information on the commercial company, identification number, and the headquarters of the payer,

the amounts withheld taxes taken from individual confirmation and summary

the amount of the tax retained on behalf of all of the Bill. The tax body shall

the challenge of tax administrator ^ 39 d) demonstrate at any time within the period for assessment

^ tax 39e) entitlement to the credit of the tax withheld on the overall

tax liability or the assessment of the tax or part thereof as

the tax overpayment ^ 35e) claimed in the tax return and prove it

the payers of the certificates referred to in paragraph 7, which was available in the legal

the time limit for the submission of the tax return. If the tax body shall receive confirmation of

the payer after the submission of the tax return (or amending or additional) and

Yet after the expiry of the statutory period for its submission, submit to

the additional application of the procedure provided for in § 36 odst. 6 subsequently received

confirmation of tax administrators; the time limits for dealing with tax přeplatkem

under the special law ^ 35e) is calculated from the date of submission of the certificate

the payer of the locally competent tax administrators of the tax body.



(10) the Companion public company or komplementář

a limited partnership shall entitlement to compensation withheld

tax attributable to its overall tax liability or the assessment of the

This tax as the tax or part of the overpayment ^ 35e) claimed in the

tax return copies of the certificates referred to in paragraph 7, or a copy of the list

the confirmation referred to in paragraph 9. The taxpayer or his or her legal successor of the resulting

After the merger, or after the split society (cooperatives) provide proof of eligibility

entitlement to the credit of the tax withheld attributable to his overall tax

obligation or on the assessment of the tax or part of it as a tax

overpaid ^ 35e) claimed in the tax return copies of certificates issued by

the payer company concerned referred to in paragraph 7, or a copy of the list

certificates issued by the payer of the company concerned referred to in paragraph 9.

Similarly, provide proof of entitlement of the taxpayer or his or her legal successor

tax withheld on compensation after the closing date of the transfer of assets to the partnership

copy of the certificate (the certificate) issued by the payer on the company

terminated without carrying out the liquidation.



(11) for the purposes of this Act, has the organizational component State ^ 39f) same

the legal position as a tax payer.



39f) section 3 of the Act No. 219/2000 Coll., on the Czech Republic and its

in legal relations ".



223. In section 38e, paragraph 3, the following new subparagraph (b)), which read:



"(b)) tax rates under section 16(1). 1 of the tax base for public business

companies or limited partnerships accounted for companion

public company or komplementáře limited partnership;

While this part of the tax base shall be determined in the same proportion as is

distributed profit under the social contract, or equal

the work, ^ 9b), ^ 9 c) "and the last sentence shall be deleted.



Letter b) is renumbered as paragraph (c)).



224. In section 38e, paragraph. 4 (b)):



"(b)) tax rates under section 21 of the public tax base trading company

or a limited partnership company attributable to the partnership of public business

company or komplementáře limited partnership; While this part of the

the taxable amount shall be determined in the same proportion as is distributed profit

According to the social contract, or equally, ^ 9b), ^ 9 c) ".



225. In section 38e paragraph 6 is added:



"(6) the amount of the tax withheld the payer to ensure tax payers according to the

the preceding paragraphs shall pay to the end of the month for the previous

calendar month to the competent tax authorities of tax payer. At the same time with

the payment of the secured tax tax payer is obliged to submit a report of its

the competent tax administrators. The report shall indicate the name, residence or seat

the taxpayer, its tax identification number or social security number, or

identification number, amount and type of its income and the amount secured by taxes.

At the request of the taxpayer referred to in § 2 (2). 3 and § 17 paragraph. 4

the tax administrator shall issue the "certificate of tax withheld the payer assurance". About

the taxpayer may request a confirmation via the tax payer ".



226. Under section 38f paragraph 1 reads:



"(1) to the exclusion of double taxation of income from abroad, which arise

the taxpayer referred to in § 2 (2). 2 and § 17 paragraph. 3, proceed according to the

the relevant provisions of the treaties on the avoidance of double taxation concluded by

Czech Republic ".



227. Under section 38f, paragraphs 2 and 3 shall be deleted.



Paragraphs 4 and 5 shall be renumbered as paragraph 2 and 3.



228. In the second subparagraph of section 38g. 2 the first sentence, after the words "has income from dependent

activities and "following the word" from ".



229. In paragraph 38g. 2 the second sentence, after the words "in accordance with § 38 k", the words "paragraph.

4 "be deleted and the words" other income "shall be inserted after the words" in accordance with section 7 of the

up to 10 ".



230. In section 38g paragraph. 3, the words ", and the revenue that the taxpayer shall indicate in the

a separate tax return "shall be deleted.



231. § 38ga shall be deleted.



232. under section 38g shall be added to § 38gb, including title and notes

footnote No. 41 c) and 41 d) is added:



"§ 38gb



Tax return in the Declaration or cancellation of bankruptcy



(1) the taxpayer referred to in § 2 in the Declaration or cancellation of bankruptcy ^ 41 c)

serves a tax return under special legislation, 41 d) ^ ^

which apply nezdanitelnou part of the tax base (section 15), items

deductible from the tax base (section 34) or tax rebate (section 35).



(2) after the end of the tax year in which the Declaration

bankruptcy, the taxpayer submits a tax declaration ^ 41 d) for the entire taxable period.

If it satisfies the conditions laid down in the Declaration, the nezdanitelnou part

the tax base (section 15), the items deductible from the tax base (section 34) and discount

tax credit (section 35).



(3) After the expiry of the period in which to cancel

bankruptcy, the taxpayer submits a tax declaration ^ 41 d) for the entire taxable period.

If it satisfies the conditions laid down in the Declaration, the nezdanitelnou part

the tax base (section 15), the items deductible from the tax base (section 34) and discount

tax credit (section 35).



(4) after the end of the tax year in which the Declaration and

at the same time to cancel the bankruptcy, he shall submit the taxpayer tax přiznání41d)

the entire tax period. If it satisfies the conditions laid down, it shall indicate in the return

nezdanitelnou part of the tax base (15) deductible from the base of items

taxes (section 34) and tax (§ 35). If there is a cancellation of the bankruptcy to

the last day of the tax period, the tax payer is served only

return for the entire tax period that meets the set

conditions, it shall indicate in the return nezdanitelnou part of the tax base (section 15),

the items deductible from the tax base (section 34) and tax (§ 35).



(5) the tax liability arising on the basis of the tax return referred to in

paragraph 1 shall be considered as an advance on the tax after the assessment of the tax obligations

According to the tax return filed pursuant to paragraphs 2, 3 and 4.



(6) in the taxable periods following the taxable period, in

which was declared bankrupt and has not been cancelled, the taxpayer

tax return for each tax period. If it satisfies the specified

conditions, it shall indicate in the return nezdanitelnou part of the tax base (section 15),

the items deductible from the tax base (3, § 4) and tax (§ 35).



(7) if there is a cancellation of the bankruptcy to last day of the tax year, and

the audition lasted throughout the tax period, the tax payer is served only
return for the entire tax period that meets the set

conditions, it shall indicate in the return nezdanitelnou part of the tax base (section 15),

the items deductible from the tax base (section 34) and tax (§ 35).



41 c), Act No. 328/1991 Coll., on bankruptcy and settlement, as amended

regulations.



41 d) section 40 of Act No. 337/1992 Coll. ".



233. In the section 38h in the title the words "Collection and payment", the words

"advances and tax".



234. In section 38h paragraph. 1 (a). (b)), the comma at the end is replaced by a semicolon and

the following words "in the case of employees covered by the compulsory

foreign insurance of the same type of posts on this foreign

insurance ".



235. In section 38h paragraph. 1 (a). (c)) at the end of the text, the words "pursuant to section

15 paragraph. 1 (a). and), b), (d)) to (g)). "



236. In paragraph 38h. 1 (a). (d)) the first sentence, the words "one-twelfth

the projected annual interest "shall be replaced by the words" one-twelfth

the estimated total amount of the annual interest. "



237. In paragraph 2 of section 38h reads:



"(2) the advance of taxable wages charged or paid for the calendar

month shall be:

Taxable wage Of taxable wages in excess of the Backup



from EUR to Czk



00 9 100 15%

9 100 18 200 1 365 CZK + 20% 9 100 Czk

18 200 27 600 3 185 Eur + 25% 18 200 Czk

27 600 and more 5 535 CZK + 32% 27 600 Czk. ".



238. In section 38h paragraph 4 is added:



"(4) the amount of the proven non-taxable on wife

(husband) [section 15 paragraph 1 (b) (c))], to the tax free amount of base

the tax, which reduces the tax base for the beneficiaries of the retirement pension (§

15 paragraph. 2), to the value of the gifts (§ 15 paragraph 8), the contributions paid

an employee on his supplementary pension insurance with State contribution (§ 15

paragraph. 12) and of the premiums paid by the employee to private life

insurance (§ 15 paragraph 13) the payer shall be taken up in the annual showdown

advance payments for the tax period. ".



239. In paragraph 38h. 5 the second sentence reads: "If the payer's payroll

monthly or regularly over a longer period of time, when the backup

pay showdown. ".



240. In section 38h at the end of paragraph 9 the following sentence "However, if in the

the taxable period for which the taxpayer is not required to file a declaration in accordance with

§ 38g, was reduced to a basis for the calculation of the tax on the amount by

paragraph 1 (b). (d)), which is in the aggregate for the tax period is higher than the

non-taxable amount under section 15.10 paragraph. 10 in the amount of the actually paid

interest in the taxable period on more than $ 100, is not considered a tax

the obligation fulfilled and the payer is required to recalculate the amount of retained

backups using § 38i paragraph. 2. ".



241. In section 38h paragraph 10 is added:



"(10) of the Bill will take the total of the advances or the sum of the amounts retained, which should

be deducted as advance tax, no later than 20. day of the calendar

the month in which the duty to knock the backup was created. Income paid

the revenue payer, by a person established or resident in a foreign country

(§ 6 (2)) will take the total of the amounts that the payer should be as a backup to

tax deducted, by 20. the day after the end of the calendar month, in

which the undertaking charged in accordance with the applicable accounting regulations. Administrator

may set a time limit for the payment of advances, the time limit may not otherwise

exceed the last day of the calendar month in which the duty to knock

the advance was established. ".



242. In section 38h paragraph. 12, the first sentence shall be deleted.



243. In section 38h shall be added to paragraph 13, which read as follows:



"(13) in the case of employers who carry out regular payroll

each month, the employer's contribution to pension insurance with

State contribution poukázaný on account of the employee pension fund to the

8 days after the payroll for the previous calendar month considered income

the employee made during the preceding calendar month. ".



244. Article 38i paragraph. 2 the fourth sentence with the word "not pay" shall be replaced by

"nezúčtovává".



245. In paragraph § 38j. 3 the first sentence, after the words "has been paid out"

the words "or form.



246. In paragraph 38 k. 1 the second sentence, after the words "tax payer demonstrated,"

the words "However, starting with the first calendar month, on whose

the beginning was really applicable for recognition of tax exempt amounts from

the basis for calculation of tax are met, ".



247. In paragraph 38 k. 5, after the words "of the tax base to the wife" clutch

"and" is replaced by a comma and the words "beneficiaries of the retirement pension (§ 15

paragraph. 2) "shall be inserted after the words" to the deduction of the payment of the contribution to the pension

insurance with State contribution (§ 15 paragraph 12) and to the fuse

that of an employee of a private life insurance (§ 15 paragraph.

13) ".



248. In paragraph 38 k. 5 (a). (c)), the amount "Eur 34 920" shall be replaced by

"$ 38 040".



249. In paragraph 38 k. 5 (a). (d)), the amount "$ 36 000 ' is replaced by

"$ 38 040".



250. In § 38 k paragraph 7 is added:



"(7) unless the taxpayer actually decisive for the recognition of

non-taxable amounts of the basis for the calculation of the tax, or

sign the Declaration referred to in paragraph 4 within the period prescribed, shall take into account

the payer to them starting from the month following the month in which these

the relevant facts the taxpayer proves and sign the Declaration at the same time

in accordance with paragraph 4. Additionally to the above, the payer shall take into account

during the annual clearing of advances, and even in the case where the income tax

individuals from dependent activities and emoluments is selected

deduction in accordance with special tax rates, if the taxpayer proves decisive

for the recognition of a non-taxable amounts of the taxable amount and shall be signed by

the Declaration referred to in paragraphs 4 and 5 by 15. February, year

following the end of the tax period. ".



251. In paragraph 38 l. 1 (a). (f)), point 1, the words "in common" be replaced by

the word "in".



252. In paragraph 38 l. 1 letter h) point 3 is added:



"3. the confirmation of the legal person that is a member or partner in the

the case of credit granted for the purpose referred to in section 15, paragraph. 10 (a). (d)) and

g),".



253. In § 38 l at the end of paragraph 1, the period is replaced by a comma and the following

the letters ch) and i) are added:



"ch) agreement on supplementary pension insurance with State contribution and

confirmation of the Pension Fund on the contributions paid by the taxpayer on

supplementary pension insurance with State contribution to past tax

period,



I) Treaty on the private insurance companies the life insurance and confirmation of

premiums paid to a taxpayer to the private life insurance

the previous tax period. ".



254. In § 38 l, paragraph 2 reads:



"(2) the documents referred to in paragraph 1 (b). and (b)). (c) to (i)))

permanently, unless their validity limited. The validity of the document

referred to in paragraph 1 (b). (c)), and (e)) is conditioned by the fact that the taxpayer

shall submit each year by 15. proof of payment of the February income.

The validity of the document referred to in paragraph 1 (b). h) point 1 shall be subject to

the fact that the taxpayer each year, within the same period shall submit confirmation

building societies on the amount of interest paid in the last calendar year

the year of the loan from building savings. from another credit granted

building society in connection with a loan from building savings and for

the purpose of the reduction of the taxable wages under section 38h paragraph. 1 (a). (d)), to the

the taxpayer each year at the same time, and each time you change the above set

the interest made by the building society or Bank confirmation of the construction

savings bank or banks of the projected amount of the interest on the loan of the

building savings 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 mortgage loan. Force of the Treaty referred to in paragraph 1

(a). ch) and i) is conditioned by the fact that the taxpayer shall submit annually in

the same time limit the confirmation of the pension fund or insurance allowance

supplementary pension insurance with State contribution paid to the past

the tax period or of any insurance on private life insurance

the taxpayer paid for the previous tax period. ".



255. section 38 m including the title:



"§ 38 m



Tax return for the income tax of legal persons



(1) a tax return shall be submitted, even if the tax base is banned

in the amount of zero or is reported to the tax loss.



(2) the return shall be filed in the course of the bankruptcy. ^ 19a)



(3) tax return, except in the cases laid down by specific legal

Regulation ^ 28b) also serves



for the period preceding) the merger effective date of the merger or transfer of assets to the

partnership or distribution companies or cooperatives, for which it was not

Yet the return is made, if this is the decisive day, the first day of

the calendar year or the marketing year,



(b)) for the period prior to the date of registration of changes to the legal form of a limited partnership

company to another company or cooperative, and changes in the legal

forms of joint-stock companies or limited liability companies, or

cooperative public company or limited partnership, for the

that has not yet filed a tax return,



(c)) for the period prior to the change in the reporting period from the calendar year
on the marketing year or, conversely, for which has not yet been a tax return

has been lodged.



(4) the tax return referred to in paragraph 3 shall be submitted not later than the end of the

the month following the month in which falls the day



and the decision of the general meeting) or members or member meeting

cooperatives of merger or transfer of assets to the partnership or distribution

companies or cooperatives, if not the decisive day of the merger or transfer of assets

the partnership or distribution companies or cooperatives first day

the calendar year or the marketing year,



(b) the date of registration) the above changes to the legal form of a limited partnership

to another company or cooperative, and changes to the legal form joint-stock

companies or limited liability companies or cooperatives to

public business company or limited partnership,



(c)) the previous first day of the marketing year or the calendar year,

and that's when the change of the accounting period.



(5) the filing of a tax return referred to in paragraph 3 (b). and it is not an obligation)

file a tax return under special legislation met ^ 28b)

If there is no registration of conversion companies or cooperatives into business

the register.



(6) investment company that creates mutual funds is required to submit a

as an integral part of the tax return and tax returns for each of the

mutual funds, and even in the case that the mutual fund reports the tax base

in the amount of zero or its expenses (costs), adjusted in accordance with § 23 of the excess

his income adjusted under section 23. For the purposes of determining the total tax cannot be

to compensate for the tax base or tax loss for the investment company

the basics of taxes or with differences about which expenses (costs) prepared pursuant to §

23 income adjusted under section 23, reported by each

mutual funds, nor between the funds to each other, and that, in any

taxable period.



(7) the obligation to submit a tax return does not



and) the taxpayer referred to in section 18, paragraph. 3 if it does not have the revenues that are

the subject of taxes, or only has revenue from tax exempt (section 19), and

income from which tax is levied by deduction according to the special tax rate according to the

§ 36 odst. 2 in addition to interest income as defined in § 36 odst. 6 (a). and)

for which there is no obligation to perform the deduction are met, tax



(b)), a public company. ".



256. In § 38n paragraph 2 is added:



"(2) in the administration of tax losses, as in the management of

tax obligations. The tax loss is assessed. In reducing the tax

the losses are similar to the raising of the tax liability. When

the raising of the tax losses, as in the reduction of the tax

obligations. Tax loss shall be rounded to the whole of the Crown up. ".



257. section 38p:



"§ 38p



(1) the higher the amount of deductible items under section 34 and related items

the taxable amount pursuant to section 20 (2). 7 and 8 may be invoked the taxpayer or his or her

the legal successor of the only in the subsequent return to the corporate income tax

people in the higher tax, and it's just such a difference

among the newly laid down the basis for the tax reduced by the following items

rounding up the entire thousand of thousand of down and the taxable amount reduced by the

tax-free allowances under section 34 and the tax base reducing items under section

20 (2). 7 and 8 rounding up to whole thousand of thousand of down, from which it was

the tax has been finally assessed (doměřena), amounted to at least $ 1,000. Investment

the company that creates mutual funds may, under the same conditions

apply a higher tax base reducing items under section 20 (2). 3 u

individual mutual funds.



(2) the higher the amount of deductible items under section 34 and related items

the tax base under section 15(2). 8 may apply a taxpayer or his legal

the successor to the only additional income tax on the income of natural persons

the higher the tax obligation, and it's just such a difference between the newly

laid down the basis for the tax reduced by the following items rounding up to whole

a hundred crowns down and the taxable amount reduced by deductible items under section

34 and the tax base reducing items under section 15(2). 8 rounding up to

the whole hundred crowns down, from which tax was charged on the final (doměřena)

amounted to at least $ 100. ".



258. In § 38 trailer at the end of paragraph 2 the following sentence shall be added: "Similarly,

progresses in the application of the tax losses (§ 38n (1)) when you convert

mutual fund investment company to another or when converting a

a defunct investment fund without winding up on an open

a mutual fund. ".



259. the following section is inserted after section 38 trailer 38:



"§ 38



If the obligation to choose tax including knock under section 38d, or

to ensure the payment of the tax under section 38e was not in the specified amount and the time limit

the tax payer are met, is the basis for the calculation of the amounts levied,

taxes withheld including advances or payment of tax the amount secured, from which the

After selecting, the chamfer. to ensure payment of the amount that was left

the payer of the tax actually paid by the revenue payer. ".



260. In section 39 (a). (b)) for the word "cases", the words "on the tax

rezidentství (domicile) of the taxpayer ".



261. In section 39 (a). (c)), the words "60% of the average number of workers"

shall be replaced by "50% of the average annual number of equivalised

employees ".



262. Section 39 (a). (d)), the comma shall be replaced by a dot and the letter e) shall be deleted.



263. In the indication of the annex, the word "Annex" shall be replaced by the words "Annex No.

1 "and in the title, the words" and intangible assets "shall be deleted.



264. in annex No. 1 in depreciation Group 1 item (1-25):



"(1-25) 32.20.11 transmission apparatus for radio-telephony,

radio-telegraphy, radio or television

In addition to broadcasting: radio and television

transmitters, television broadcasting

operating apparatus-reports

units and radio

exchanges ".



265. in annex No. 1 in depreciation Group 1 item (1-31):



"(1-31) 34.10.4: motor vehicles for the transport of freight

useful weight of 1.5 t, including operator

(delivery) ".



266. in annex No. 1 in depreciation Group 1 item (1-39):



"(1-39) 31.62.13: mixing audio recording apparatus

and combining sound (mixing desks, etc.) ".



267. in annex No. 1 in Group 2 in item depreciation (2-45) is a digit

"31.10.31" is replaced with "31.10.32".



268. in annex No. 1 in Group 2 of depreciation entry (2-49):



"(2-49) 31.62 other electrical equipment

in particular:-the acoustic, Visual and signalling

device

-protection, security, signalling

etc. device

In addition: mixing audio equipment for

recording and audio mixing consoles (combining

desks, etc.) in CPA 31.62.13 ".



269. in annex No. 1 in Group 2 of depreciation entry (2-50):



"(2-50) 32.20 television and radio transmitters and apparatus for

line telephony and line telegraphy

Only: radio and television transmitters, television

broadcasting operating unit-report

and units and radio exchanges in CPA

32.20.11

In addition:-TCS in CPA 32.20.11

-Studio recording

and reproductive techniques in CPA 32.20.11

-electrical apparatus for line

telephony and telegraphy in CPA 32.20.20 ".



270. in annex No. 1 in Group 2 of depreciation entry (2-57):



"(2-57) 34.10.4 motor vehicles for goods transport

In addition: motor vehicles for the transport of freight

useful weight of 1.5 t including

Service (delivery) ".



271. in annex No. 1 in Group 2 of depreciation entry (2-73):



"(2-73) 31.20.31 switchboard and distribution panels for 1 000

In and below ".



272. In annex 1v depreciation Group 3 (3-36):



"the (3-36) 31.2 electricity distribution and switching equipment

In addition: switchboards and distribution panels for voltage

1 000 and lower in CPA 31.20.31 ".



273. in annex No. 1 in depreciation Group 3 (3-42):



"the (3-42) 28.22.12 central heating Boilers, if not an integral

part of the construction works of the + + + +) ".



274. in annex No. 1 in depreciation Group 4, the following entry (4-12),

added:



"the (4-12): flats and non-residential premises defined as

units of special legal regulation

in houses and buildings made of wood and plastic ".



275. in annex No. 1 in Group 5, the following depreciation appropriation (5-16),

added:



"the (5-16) Flats and non-residential premises defined as units

special legal regulation

In addition: the units listed in item (4-12) ".



276. in annex No. 1 of the annex No 2 and 3, including the headings

added:



"Annex 2



How to transition from the accounting system to the double-entry accounting

accounting in a simple accounting system from the perspective of income tax

natural persons



In the transition from the system of double-entry accounting posting to accounting

a simple accounting system, building on the specific legal

^ 20) procedure regulations for the purposes of this Act:

1. Receivables and Payables for the calendar (the economic) year in which
contributors to post double-entry accounting system that will be

reimbursed for (economic) in the calendar year in which the

the taxpayer charges a simple accounting system, eliminate the

of the tax base of the calendar (economic) of the year in which the

the taxpayer charges a simple accounting system, and it

and liabilities will increase the tax base),

(b)) claims will reduce the tax base.



This procedure shall not apply to income from taxes

exempt or are not included in the taxable amount, or not

the subject of taxes, and expenses that are not spending on the achievement,

ensure and maintain revenue.



2. The status of the inventory for the calendar (the economic) the year in which the taxpayer

post in the system of double-entry accounting, the tax base shall be reduced

income (economic) in the calendar year in which the taxpayer

posted in system of simple accounting.



Annex 3



How to transition from billing system simple accounting

posting in the double-entry accounting system from the point of view of income tax

natural persons



In the transition from the system of simple accounting accounting accounting in

double-entry accounting system, building on the specific legal

texts21) the procedure for the purposes of this Act:

1. The tax base in the taxation period, in which it was initiated

posting in the double-entry accounting system, increase the value

stocks and securities, the value of advance payments, with the exception of advance

tangible and intangible assets, the value of the receivables, which would

payment have been taxable income.



2. The tax base in the taxation period, in which it was initiated

posting in the system of double-entry accounting, shall be reduced by the value of the

received advance payments, the value of the obligations that would have to pay the

expenditure on the reach, ensuring and maintaining revenue.



If this is a payer of value added tax, for

the purpose of this procedure, the value of the obligation less the amount of value added

values; If the application of the deduction of value added tax, the value of the

the claim means the value without value added tax, if

true tax liability on output. ".



Article II



Transitional provisions



1. For the tax liability for the years 1993 to 2000 existing legal

provisions. The provisions of article I of this law shall apply for the first time

the tax period of the year 2001, with the exception of points 90 (§ 15 paragraph 12), 148 [section 24

paragraph. 2 (a). Rev.)], 238, 247, 253, 254 and that, if the Governing

the application of the right to deduct contributions to a pension scheme is

State contribution of the taxable amount, for the first time apply for the tax

the period of the year 2000, with the exception of the following.



2. For intangible assets recorded in the assets of the taxpayer until 31 December 2006. December

2000 applies Act No. 586/1992 Coll., on income taxes, as amended by

valid until 31 December 2006. December 2000, and until the disposal of the assets of

the taxpayer.



3. for contracts for lease of movable and immovable property at the same time, the agreed

before the 1. in January 2001, according to which, under the conditions referred to in section 28, paragraph. 2

Act No. 586/1992 Coll., on income tax, in the version in force until 31 December 2006.

in December 2000, the applied tax depreciation of the lessee, the lessee may, in

depreciation continue under the same conditions until the agreed date

termination of the contract, not later than 31 December 2006. December 2005. For the tenant, who had a

the difference of the commitment and the value returned by the property to the State enterprise of agricultural

primary production be exempt from income tax under section 19, paragraph. 1 (a). p)

Act No. 586/1992 Coll., on income tax, in the version in force until 31 December 2006.

in December 2000, the relief is maintained in compliance with the conditions for

depreciation, up to the agreed term of the contract, not later than

December 31, 2005.



4. cover the Objects and edit streams, forest-technical amelioration,

bearings and quarrying registered in assets before the taxpayer 1.

in January 1997, measuring brand, signals and other devices selected

geodetic points and print handouts of State map of works registered in the

the assets of the taxpayer before 1. January 2001 are excluded from the depreciation of up to

in their disposal of the assets of the taxpayer.



5. Upon the sale of shares to foreign legal persons

acquired taxpayers established in the territory of the Czech Republic (the former

enterprises of foreign trade) to the end of the 1990 's in the taxation

the period 2001 and 2002, the price of acquisition of these shares of cargo without

regardless of the amount of the income from their sale.



6. For taxpayers incurred until 31 December 2006. December 2000 shall apply the provisions of §

25 paragraph. 2 Act No. 586/1992 Coll., on income taxes, as applicable

until 31 December 2006. December 2000.



7. The taxpayer using double-entry accounting system can, starting with the

reporting period 1995 to apply as the expenditure (cargo) to achieve,

ensuring and maintaining income not exceeding 10% per year in tax periods

from 1998 to 2000, including the year and not more than 20% from the year 2001 for the

the tax period of not more than 20% of the outstanding part of the value of the claim

or purchase prices for receivables acquired through assignment, for which the term

It is due by the end of 1994, with the exception of the claims referred to in

section 24, paragraph. 2 (a). y) points 1 and 2, and starting with the tax period 1998

also, with the exception of the claims referred to in the penultimate sentence of section 24, paragraph. 2

(a). s). Overall, as an expenditure may be applied (load) the maximum allocated

part of the value of the claim or the purchase price receivables acquired

the referral. Similarly, you can do both of these for the entire file

the claims. This provision cannot be applied to claims arising



and for partners, shareholders), the members of the cooperatives for subscribed own capital,



(b)) between the economically or staffed the United parties. Economically or

personnel the United parties, if one person involved in

directly or indirectly in the management, control or capital of the other person or

If the same legal or natural person directly or indirectly

involved in the management, control or capital of both persons. Participation in the control of

or fortune means ownership of more than 25% of the shares in the

capital or share with voting rights; share of the capital

or share with voting rights in the taxation period shall be determined as

the proportion of the sum of the States on the last day of each month and the number of months in the

taxable period,



c) between persons of loved ones, ^ 20 c)



(d)) of the title credits and loans or guaranteeing them, and from the title of the backups, or



e) under special legislation. ^ 15b)



The taxpayer, for which there has been a transition from a system of simple accounting

accounting on accounting in the system of double-entry accounting, may, in

the taxable period in which the charges in the system of double-entry accounting,

as expenditure (cargo) to achieve, ensuring and maintaining the income

According to this provision, a multiple of 10% of the unpaid part of the value of the

the claim or claims acquired by assignment of purchase prices and the number of

the years that have elapsed since 1995, including the end of 1997, and starting with the

taxation period 1998 to a maximum 20% of the outstanding part of the multiple values

the claim or claims acquired by assignment of purchase prices and the number of

the years that have elapsed since 1998, including the end of the year preceding the

the year in which there has been a transition to a system of double-entry accounting

accounting. Similarly, when a taxpayer proceeds their business and

other self-employment and when their lease. This

the provisions shall not apply to the part of the allocated value of the claim, which

was written off at the expense of the economic outcome.



8. For the depreciation of the technical evaluation of the completed small-scale material

investment assets until 31 December 2006. December 2000 applies Act No. 586/1992

Coll., on income tax, in the version in force until 31 December 2006. December 2000, and it's up to

by the time of its disposal of the assets of the taxpayer.



9. The provisions of article. I, point 106 (section 20 (3)) may be applied for

the tax period of the year 2000.



10. Tax rate under the provisions of article. I, section 110 (section 21 (2)) can be

to apply for the tax period of the year 2000.



11. Tax payer. plátcova cash register shall indicate in a separate annex to the

statement of income tax from dependent activities and emoluments for the year

2000 replacement under section 69 of Act No. 337/1992 Coll., on administration of taxes and

fees, in the wording of later regulations, the data for the financial destination

tax by the number of taxpayers working in the village. This tax bill for

the year 2000 is a special annex to the tax payer is obliged to submit to 20. February

2001 form issued by the Ministry of finance.



12. Interest income of the bills issued by the Bank to ensure the claims

arising from the deposit of the creditor issued until 31 December 2006. December 2000 shall apply

Act No. 586/1992 Coll., on income tax, in the version in force until 31 December 2006.

December 2000.



13. The provisions of article. I, section 220 (section 38a, paragraph 2 to 6) is used for the first time

for prepayment period beginning after the deadline for filing the tax return for the

the tax period of the year 2000.



PART THE SECOND



Amendment of the Act on provisions for the determination of the tax base from income



Article. (III)



Act No. 593/1992 Coll., on reserves for the determination of the tax base from income,

in the wording of Act No 157/1993 Coll., Act No. 323/1993 Coll., Act No.

244/1994 Coll., Act No. 132/1995 Coll., Act No. 211/1997 Coll., Act No.

333/1998 Coll. and Act No. 363/1999 Coll., is hereby amended as follows:



1. In section 2, paragraph 2:
"(2) the provisions referred to in section 1 shall mean provisions as defined in

This Act created for receivables due after 31 December 2006. December 1994 and

properly posted in accounting. Adjustments shall constitute the

the claims arising from the title credits, loans, guarantees, advances, Contracting

fines, fees, penalties for late payment and other penalty of contractual

relations, unless this Act provides otherwise. "



2. § 3, including the footnotes No. 1a) and (2)):



"section 3



(1) the reserves and provisions, form in the manner and for the purposes laid down by the

This Act and shall apply for the tax period, if not in other

the provisions provide otherwise. Tax period for the purposes of this

the law on legal persons means the taxation period as defined in the Act

on income tax, ^ 1a) if it takes at least 12 calendar months, or

If it is less than 12 months, but starting the decisive day of the merger or

the transition of assets to partnership or distribution company or

of the cooperative. Tax period for the purposes of this Act, the physical

persons shall mean the calendar year.



(2) the method and amount of the creation of reserves and adjustments must be

proven track record. When the inventory ^ 2) will be assessed the amount and justification of

reserves and provisions.



1A) of section 17a of the Act No. 586/1992 Coll., on income taxes, as amended by Act No.

492/2000 Sb.



2) section 29 of Act No. 563/1991 Coll., on accounting. ".



3. In section 4, paragraph 4. 1, the words "in favor of revenue (income) in the same

taxable period, when there are no longer grounds for which they were created. "

replaced by the words "in the same period, when it ceased, for which they were

created. ".



4. In section 4, paragraph 4. 3, the words "for the benefit of the proceeds in the same taxation

the period when as the reasons for which they were created; the yield of the resulting

of their cancellation increases the income tax base "shall be replaced by the words" in the

the same period, when there are no longer grounds for which they were created. ".



5. In section 4, paragraph 4 reads:



"(4) the balance of reserves and adjusting entries found on the end of the period for

serving the tax return, is transferred to the following period. ".



6. In article 6, the words "with the exception of the provision for unearned premiums" are deleted;

and the words "income taxes" shall be inserted after the words "in the period for which the

tax returns, served ".



7. In section 7 (2). 1 (a). and), the words "the right of economic management" shall be replaced by the words

"they are the appropriate organizational component of the State to manage the property of the

State ^ 12a) or the appropriate State organizations manage

the property of the State of ^ 12a) "and a footnote is added no 12a), which

added:



"12a) Act No. 219/2000 Coll., on the Czech Republic and its

in legal relations, as amended by Act No. 492/2000 Sb. ".



8. In section 7, paragraph 4 is added:



"(4) the amount of the provision for repairs of tangible assets shall be determined in accordance with

a single tangible assets intended to repair and the nature of this

repair. The amount of the reserves in the taxable period is equal to the proportion of the budget

the cost of repair and the number of tax period which elapses from the start

the creation of the reserve to the anticipated start date of repair. To the number of

tax period relevant for the purposes of calculating the amount of the provision is

includes the tax period, when the start of the creation of the reserve. To

This number does not include the tax period, the estimated tax

period, when to start repairs. In the case of movable assets can be reserve

to repair a single tangible property consists of in relation to the volume of its

performance in the technical units; in this case, the amount of the reserve in the

taxable period is equal to the product of the proportion of the budget of the cost of the repair

unit volume performance prediction and the sum of the volumes of the real

performances for the tax period and for the previous period, unless the

taxation period. ".



9. In section 7 (2). 5, in the first sentence, the words "cancel the reserve in favour of

revenue (income) of the following tax period. '

the words "reserve shall be cancelled in the following period." and in the

the second sentence, the words "in favor of revenue (income)" are deleted.



10. In section 7 (2). 8 the words "consecutive depreciation in each group."

replaced by the words "as defined in the law on income tax ^ 1a) and consecutive

consecutive in each group, and the depreciation period for which

dissociation of the tax return, but not the period of taxation, the

be taken into account. ".



11. In section 7, the following paragraph 9 is added:



"(9) in the initial formation of the reserve may continue the taxpayer income tax,

that began the creation of reserves for the repair of the leased tangible assets and

during the creation of the reserve became the owner of the property, if

compliance with the rationale and purpose of the original subject. ".



12. In section 8 (2). 1, in the first sentence, the word "claims" be replaced by the words

"the value of the receivables purchase prices or claims acquired by subrogation"

and the words "in the taxation period," shall be replaced by the words "in the period for which

tax return and is served ".



13. In section 8 (2). 2, the words "for the benefit of the proceeds" shall be deleted.



14. In section 8 (2). 3, the words "for the benefit of the proceeds" shall be deleted.



15. In paragraph 8, the following paragraph 4 is added:



"(4) in the event that as the reasons for the existence of provisions

created under this provision or on the basis of the decision of the

the taxpayer, it is possible to reduce the level of impairment is created,

that could be created under the provisions of section 8a of the Act.

The taxpayer then continues in the formation of provisions under section 8a. ".



16. In section 8a, paragraph. 1, after the word "may", the words "in the period

serving the tax return, ".



17. In section 8a, paragraph. 3 (b)):



"(b)) between the economically or in terms of personnel or otherwise associated persons

as defined in the law on income tax, ^ 13 g) ".



18. In section 8a, paragraph. 3 (d)) shall be deleted.



19. In section 9 (2). 2, after the word "may", the words "in the period

serving the tax return, ".



20. In section 10, the following new paragraph 1, which reads as follows:



"(1) For the purposes of determining the tax base from income is recognised on the reserve

mud removal pond, which means the removal of sediments from the bottom of the pond

caused by the erosion of the surrounding land. Reserve for mud removal of the pond is

can be up to 10 consecutive taxable periods; in doing so,

for the method of its creation, the determination of the amount and use of shall apply mutatis mutandis

the provisions for the creation of reserves for repairs under this Act. ".



The present text becomes paragraph 2.



21. In section 11 (1). 2, the words "for the benefit of the proceeds" shall be deleted.



Article IV



Transitional provisions



1. The creation of reserves for repairs of tangible fixed assets, which was launched

1. before 1 January 2001 and is made after the entry into force of this law, can be

apply only for the tax period. "^ 1a)



2. for the adjustment entries created in 31. December 2000 under section 8 to

Receivables from debtors in bankruptcy and settlement proceedings proceedings shall apply

the provisions of Act No. 593/1992 Coll., on reserves for the detection of base

income tax, in the version in force until 31 December 2006. December 2000.



PART THE THIRD



cancelled



Article. In



cancelled



PART THE FOURTH



The change law of insurance on health insurance



Article VI



Act No. 592/1992 Coll., on premiums for general health insurance, in

amended by Act No. 10/1993 Coll., Act No. 15/1993 Coll., Act No. 161/1993

Coll., Act No. 320/1993 Coll., Act No. 42/1994 Coll., Act No. 241/1994

Coll., Act No. 59/1995 Coll., Act No. 145/1996 Coll., Act No. 48/1997

Coll., Act No. 127/1998 Coll., Act No. 29/2000 Coll., Act No. 118/2000

Coll. and Act No. 258/2000 Coll., is hereby amended as follows:



1. In section 3, paragraph 3. 2 (a). c) point 6, the words "supplementary pension insurance and

insurance for the survival of a certain age "are replaced by the words" and on his

insurance for survival or in the event of death or survival or

pension insurance ".



2. In section 3a at the end of paragraph 1 the following sentence: "for the receipt of

self-employment the self-employed persons,

that is the taxpayer, the income tax provided for the flat-rate amount referred to in

special legal regulation, shall be deemed, in the case of income from activities

subject to income tax provided for a lump sum, the expected

income and expenditure incurred on his achievement, ensure and sustain the

consider the projected expenditure for the year. For self

self-employed using the marketing year will income from separate

employment and expenditure incurred on his achievement, ensure and

maintain the marketing year must be included in the calendar year, the

which are reported for income tax purposes. ".



3. In section 24 shall at the end of paragraph 1, the following sentence shall be added: "the person

self-employed, which according to special legal regulation in

marketing year, it is obliged always to 31. March of the calendar year

notify the competent health insurance company, for which the date will be served

tax return, if later than that date. ".



4. In section 24 shall at the end of paragraph 2 the following sentence shall be added: "the obligation to submit

an overview of income and expenditure, the competent health insurance company to 8.

in April of the following year a person is self-employed in

If it is not obliged by the special legal regulation tax

return serve. ".



PART THE FIFTH



cancelled



Article. (VII)
cancelled



PART SIX



The amendment to the law on social security and a contribution to the State

employment policy



Article. (VIII)



Act No. 589/1992 Coll., on social security and the contribution of the

the State employment policy, as amended by Act No. 10/1993 Coll.

Act No. 160/1993 Coll., Act No. 308/1993 Coll., Act No. 42/1994 Coll.,

Act No. 241/1994 Coll., Act No. 59/1995 Coll., Act No. 118/1995 Coll.,

Act No. 149/1995 Coll., Act No. 160/1995 Coll., Act No. 113/1997 Coll.,

Act No. 134/1997 Coll., Act No. 306/1997 Coll., Act No. 18/2000 Coll.

Act No. 29/2000 Coll., Act No. 118/2000 Coll., Act No. 132/2000 Coll.

Act No. 220/2000 Coll. and Act No. 238/2000 is amended as follows:



1. In section 5 (3). 2 (a). c) point 6, the words "supplementary pension insurance and

insurance for the survival of a certain age "are replaced by the words" and on his

insurance for survival or in the event of death or survival or

pension insurance ".



2. In section 5a paragraph. 1, the second sentence shall be inserted after the sentence, including the

footnote No. 56a): "for the income of self-employed

the activities of the self-employed, which is the taxpayer

income tax provided for lump sum payments according to a special legal

Regulation, shall be deemed, ^ 56a) if the revenue from activities subject to VAT

income provided for lump sum payments, the estimated income and expenditure

incurred to attain, and maintain the assurance shall be

the projected expenditure for the year. For self-employed persons

using the marketing year will income from self-employment

and expenditure incurred on his achievement, securing and maintaining the charged in the

marketing year included in the calendar year in which they are

reported for income tax purposes.



56A) § 7a of Act No. 586/1992 Coll., on income taxes, as amended by Act No.

492/2000 Sb. ".



3. In section 5a paragraph. 3, 4 and 5 shall be replaced by "4 to 6".



4. In section 13a, paragraph. 6, the words "9 and 10" shall be replaced by "10 and 11".



5. In article 13a shall be added to paragraph 7, which including the footnote.

19a):



"(7) a self-employed person, which shall submit to the competent district

the social security administration Protocol for the oral proceedings for the payment of taxes of the

income in a lump sum, which is the decision announced in the

the hearing containing the estimated amount of revenue, the estimated amount of

expenditure, the amount of tax and the period to which it relates, (hereinafter referred to as the "Protocol on the

the payment of the flat-rate income tax amount ") according to a special legal

^ Regulation 19a) during the calendar year in which it became

taxpayer income taxes in a lump sum, on the basis of its

a written request from the obligation to pay the insurance premiums on the advances of the pension

insurance and contribution to the State employment policy, if the difference

between the amount of expected revenues and projected spending from a separate

employment for such year shall not constitute participation in the pension

the insurance referred to in section 10, paragraph 1. 1 and 2 of the Act on pension insurance and the person

self-employed did not lodge an application to participate in the pension

insurance for such year; the obligation to pay the advance shall lapse in that

the event from the calendar month in which the relevant social

Security has received from self-employed persons written

request.



19a) section 7A(1). 5 of the Act No. 586/1992 Coll., on income taxes, as amended by

Law No. 492/2000 Sb. ".



6. In article 14, paragraph. 3 ' and 5 ' shall be replaced by the words "to 6".



7. In article 14, paragraph 3, the following paragraph 4 is added:



"(4) a self-employed person, which shall submit to the competent district

the social security administration Protocol on payment of a flat-rate income tax

the amount in the course of the calendar year in which the taxpayer has become

income taxes in a lump sum, this Administration is required to establish a new

the amount of the lowest monthly assessment base for determining advances on

pension insurance premiums and contribution to State policy

employment, if the difference between the amount of the anticipated revenue and

anticipated expenses from self-employment income for such year

is lower than the income from self-employment after deduction of expenses

incurred on his achievement, ensure and sustain of the month

the assessment base calculated; the new amount of the monthly assessment base

applies to the determination of the amount of the advances from the calendar month in which the

the appropriate District Social Security Administration received referred to

Protocol. Monthly assessment base amounts to 35% in these cases from the

one twelfth of the difference between projected revenue and projected

expenditure of such persons as laid down in the Protocol on the payment of income tax

lump-sum payments. ".



Paragraphs 4 to 10 shall be renumbered as paragraphs 5 to 11.



8. In article 14, paragraph. 6 the words "and 4" shall be replaced by the words ", 4 and 5".



9. In section 14, paragraph. 9, the words "and 5 ' shall be replaced by the words" to 6 ".



10. In section 14 c of paragraph 1. 1, the words "paragraph. 7 ' shall be replaced by the words ' paragraph 4 '. 8. "



11. In section 15(2). 1 at the end of the following sentence, which including

footnote No. 19b): "self-employed person,

that is the taxpayer, the income tax provided for a lump sum, is

required to the competent district administration of social security schemes to submit

no later than the day on which serves or has to submit an overview of their income

and expenses from self-employment for the calendar year for which the

an overview of the Protocol is administered on the payment of income taxes in a lump sum.

If it is in the submitted tax fixed flat-rate amount available on more

tax period, obligation to its submission for the next calendar year

or the years referred to in the Protocol shall be deemed to have been fulfilled on the day when the person

self-employed for a calendar year shall or should

provide an overview of their revenue and expenditure of the self-employed

activity. The decision of the tax administration on the abolition of the flat-rate payment of tax

the amount under a special legal regulation ^ 19b) is the person

self-employed shall submit the relevant district management of social

Security no later than the day when served or should provide an overview of their

income and expenses from self-employment for the calendar year,

following the calendar year for which the last was

taxpayer income taxes in a lump sum.



19b) section 7A(1). 4 Act No. 586/1992 Coll., as amended by Act No. 492/2000

SB. ".



12. In section 20 (2). 1, the words "paragraph. 8 "shall be replaced by the words ' paragraph 4 '. 9. "



13. In section 20a, paragraph. 2, the words "paragraph. 10 "shall be replaced by the words ' paragraph 4 '. 11. "



14. In section 22a paragraph 2, the following paragraph 3 is added:



"(3) the payment paid by the employer during the period from the first day

calendar month until the day preceding the date of

preceding calendar month before the date of its maturity cannot be used

for the payment of the penalty or be considered an overpayment under section 17. ".



The former paragraph 3 shall become paragraph 4.



PART SEVEN



Amendment of the Act on State social support



Article. (IX)



Act No. 117/1995 Coll., on State social assistance, as amended by Act No.

137/1996 Coll., Act No. 132/1997 Coll., Act No. 242/1997 Coll., Act No.

91/1998 Coll., Act No. 158/1998 Coll., Act No. 360/1999 Coll., Act No.

118/2000 Coll., Act No. 132/2000 Coll. and Act No. 155/2000 Coll., amended

as follows:



1. In section 5 (3). 1 (a). and on point 2) the end of the text, the words "and

If the referred income subject to income tax provided for a flat-rate

of the amount, the expected income ".



2. In article 5 (3). 1 (a). and), the words "and maintain" shall be replaced by the words

"maintaining, and if the income subject to income tax as provided for

flat-rate amount, shall be considered as expenditure incurred on his achievement,

to ensure and maintain the projected expenses, after deducting ".



3. In section 5 (3). 1 (a). (b)), the letter "from)" shall be replaced with the letter "y").



4. In the section 5 paragraph 5 is added:



"(5) if the applicable period for which identifies the decisive income

calendar quarter [section 6 (b))] and in the relevant period, the person

According to his declaration, pursued an activity from which has the revenue referred to in

paragraph 1 (b). and section 2) is counted as income from this activity

to the applicable income amount corresponding



and the monthly average determined from) of income from those activities for

calendar year preceding the calendar year in

which falls the beginning of period 1. July to 30. June following

the calendar year to which the levy admits (section 51),



(b) the monthly average determined from) the revenue from these activities for the period

included in the tax return for the calendar year immediately

preceding the calendar year in which falls the beginning of period 1.

July to 30. June of the following calendar year, on which the

levy admits (section 51), if there is a change in the calendar year posting on the

posting in the marketing year, and vice versa, according to § 7 (2). 14 and 15 of the law on

income taxes, or
(c) one-twelfth of the revenue), with respect to the income subject to income tax

a fixed lump sum, which has been in the calendar year

immediately preceding the calendar year in which falls the beginning of

period from 1. July to 30. June of the following calendar year (§

51), established tax lump-sum payments under section 7a of the taxes Act

income,

at least, however, the amount corresponding to the minimum life of a person under section 8 (2).

1 third sentence; the monthly average, according to letters and) and (b)) shall be determined for

the calendar month in which the person carries out at least part of the

calendar month from where should the revenue referred to in paragraph 1

(a). and), point 2.



5. In section 5, paragraph 5, the following paragraph 6 is added:



"(6) if the applicable period for which identifies the decisive income

calendar quarter [section 6 (b))] and in the relevant period, the person

According to his declaration, pursued an activity from which has the revenue referred to in

paragraph 1 (b). and point 2, but) that, according to his statement in the

the calendar year immediately preceding the calendar year in

which falls the beginning of period 1. July to 30. June following

the calendar year to which the levy admits (section 51), an activity from which the

should the income referred to in paragraph 1 (b). and section 2, did not perform),

counted as income from this activity to the applicable income amount

corresponding to the amount of the subsistence level of the person under section 8 (2). 1 sentence

the third ".



Paragraphs 6 and 7 are renumbered as paragraphs 7 and 8.



6. In section 5 (3). 7, the words "paragraph 5" shall be replaced by the words ' paragraphs 5 and

6. "



7. In section 8 (2). 1, after the words "paragraph. 5 ", the words" and 6 ".



8. In section 10, paragraph 1. 3 digit "7" is replaced by the digit "8".



9. In section 30 paragraph 4 is added:



"(4) If a parent is gainfully employed under section 10, paragraph 1. 1 (a). (b)),



and) parental allowance is paid as a deposit in a calendar month, in

which, according to a communication from the parents was his income, including benefits, sickness

insurance that were in this month of their payer posted lower

than the amount on the personal needs of the parents,



(b)) is entitled to payment of the parental contribution per calendar month

falling within the period in the calendar year after the release of the decision of the

determination of tax lump-sum payments under section 7a of the law on income tax, in the

which is the sum of one twelfth of the expected revenues, if the

the income from which was fixed in the calendar year referred to the flat-rate

tax and health insurance benefits, which were in this month of their

posted by the payer, less than the amount on the personal needs of the parents; the parent is

obliged to notify the District Office within 8 days of the delivery of the decision on the determination of the

taxes in a lump sum.



Income means income of self-employed persons after the deduction of the

expenses incurred for his achievement, ensure and maintain, with

If the income subject to income tax provided for a lump sum,

shall be considered as expenditure incurred on his achievement, securing and maintaining

the projected expenditure, after deduction of other expenses of odpočítávaných

such income under the income tax Act, after deduction of premiums

on social security and a contribution to the State employment policy, and

health insurance premiums, insurance premiums, and if not

the contribution included in these expenses, and after deduction of income tax

attributable to such income. ".



10. In section 30, paragraph 4, the following paragraph 5 is added:



"(5) Paid-to parental allowance when employment parents

under section 10 (1). 1 (a). (b)) a deposit [paragraph 4 (b))], the

in the calendar year following the expiry of the period referred to in

the Act on income taxes, and clearing a parent contribution so that the

they will be entitled to the payment of the parental contribution for the individual

calendar months in accordance with the above



and the average monthly income reached) in the activities referred to in section 10

paragraph. 1 (a). (b) as the average of the set) calendar month included

in the tax return, or



(b)) one twelfth the expected revenues, if the income, from which the

She was laid down in the calendar year of tax lump-sum payments under section 7a

the law on income tax, if the calendar months falling within the

the period before the release of the decision on the determination of the said flat-rate tax.



For clearing deposit parent contribution benefits paid

health insurance be included as income in the calendar

months in which they were liable to pay sickness insurance posted.

For the purposes of the clearance of the parental contribution is the parent shall, not later than

30. June of the calendar year following the calendar year for

serving the tax return, submit the confirmation of receipt of the

gainful activities referred to in section 10, paragraph 1. 1 (a). (b)) for the period, for which the

the clearing is carried out. Clearing shall be made not later than 31 December 2006. August

the calendar year following the calendar year for which

tax return. ".



Paragraphs 5 to 10 shall be renumbered as paragraphs 6 to 11.



11. In section 30 is at the end of paragraph 8 added this sentence: "the first Sentence applies

Similarly, for cases that was paid to the parents of parental allowance

deposit, and on the basis of the clearing of the parental contribution, it was found

that the parent had income higher than the amount for personal needs parents. ".



12. In section 31, paragraph. 2 the digit "6" shall be replaced by the numeral "7".



13. In section 68, paragraph. 1 (a). (e)), the digit "4" shall be replaced by the words "4 and 5" and

the digit "6" is replaced by the number "7".



PART EIGHT



Amendment of the Act on accounting



Article. X



Act No. 563/1991 Coll., on accounting, as amended by law No 117/1994 Coll.

Act No. 227/1997 Coll., is hereby amended as follows:



1. section 1:



"(1) this Act establishes the scope and method of accounting and its

conclusiveness.



(2) this Act applies to



and legal persons), which are located on the territory of the Czech Republic,



(b) If a foreign person) on the territory of the Czech Republic are taking or

run another activity by special legislation,



(c) organizational folder State) under special legislation,



(d)) the natural persons who operate or operate another separate

gainful activity if you demonstrate your expenses incurred to achieve,

ensuring and maintaining income for purposes of determining the tax base from income,

(hereinafter "business units"). ".



2. In section 3, paragraph 2, including the footnote No. 1):



"(2) the accounting period is 24 consecutive period of 12 months,

unless otherwise specified. Accounting period is either the same as the

calendar year, or year. Marketing year,

accounting period, which could begin with only the first day of the other months

It is January. The accounting period immediately prior to the change in accounting

the period may be shorter or longer than the specified period of 12 months.

Accounting period in the formation of the business units in the three months before the

at the end of the calendar year or when the demise of the business units in a period of three

months after the end of the calendar year of the relevant period may be longer

than those 12 months. In cases of transformation of companies or

cooperatives, with the exception of the changes to the legal form of the applicable accounting period starts

on the day under special legislation, and ends on the last day of the accounting

the period in which the registration has been made above to the

the commercial register, if the acquiring entity. U

the business units of the company ends on the date of the previous accounting period

the merger effective date under special legislation. The business unit

they are entrepreneurs, can apply only to the marketing year

consent of the competent tax administrator. ^ 1) other business units may

apply the marketing year only with the consent of the Ministry of Finance (hereinafter

"the Ministry").



1) section 4 of Act No. 337/1992 Coll., on administration of taxes and fees, in the text of the

amended. ".



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



"(3) a change in the accounting period in accordance with paragraph 2, the accounting unit

request with the anticipated date and because of this change, the competent

the tax administrator or the Ministry no later than three months before the date of

referred to in the request. When deciding on the application of the accounting unit progresses

the tax administrator pursuant to the law on the administration of the Ministry of taxes and levies or

According to the administrative procedure; the application shall decide without delay, and no later than 30

days of the initiation of the proceeding. The tax administrator or Ministry can your

refuse consent, only if the objective and fundamental economic

the reasons why. An entity shall not apply to the newly defined accounting period

before she receives the decision of the tax authorities. If you pass away

reason, on the basis of which it was granted consent to the application of the newly

as defined in the accounting period, the entity must inform the

the competent tax administrator or Ministry, and again ask for change

accounting period in accordance with the first sentence. ".



4. In article 4, paragraph 1 reads:



"(1) the entity referred to in section 1 (1). 2 (a). and (c))) are required to
lead accounting under this Act from the date of its creation until the day

his demise; the entity referred to in section 1 (1). 2 (a). (b)), and (d))

required to keep records under this Act from the date of commencement of activities

until the date of cessation of the activities. ".



5. § 17 including title:



"§ 17



Opening and closing the books



(1) unless otherwise provided, the business units pursuant to § 1 (1). 2

(a). and (c))) up to open the books on the date of its creation, the first

day of the accounting period to the date of entry into liquidation or the date of effectiveness of the

bankruptcy, as well as in other cases in which, according to

special legislation drawn up the opening balance sheet.



(2) the entity referred to in section 1 (1). 2 (a). d) opened the books

on the date of commencement of activities, on the first day of the accounting period and the date of

the effectiveness of the Declaration of bankruptcy.



(3) unless otherwise provided, the business units pursuant to § 1 (1). 2

(a). and (c))) up to enclose the books on the last day of the accounting period,

on the date of cancellation of without liquidation of the company, with the exception of transformations

cooperatives, on the day preceding the day of entry into liquidation on the date

preceding the effective date of bankruptcy, as well as in other

cases in which compiled in accordance with the specific legislation

the extraordinary financial statements. In cases of transformation of companies or cooperatives

with the exception of the changes to the legal form of the company business units do not close

already in the books to date of its demise; in such cases, the company

the business units in the period from the vesting day to the day of his disappearance lead

the accounts on behalf of the entity, which is the acquiring company.



(4) the business units pursuant to § 1 (1). 2 (a). (d)) shall be concluded between the books to

the last day of the accounting period to the date of termination of the activity, the date

preceding the effective date of the bankruptcy.



(5) If is preceded by the demise of the accounting unit liquidation, accounting

Unit closes the books on the date of processing of the proposal on the distribution of

winding-up balance or on the day of loading of the message processing with

the property under special legislation.



(6) the accounting unit closes the books on the day when it was also

a final decision about the cancellation of the bankruptcy.



(7) after the approval of the financial statements of the entity may not add additional

accounting entries at any time later to closed the books with the exception of the

cases transformation companies or cooperatives referred to in paragraph 3. To

the time of the approval of the financial statements, no later than the end of the

the following financial year, the accounting unit has already closed the Court

the book open again and perform the repair of accounting entries and

build new accounts, this becomes a financial statements

pursuant to this Act. ".



6. § 19 including the title:



"§ 19



The balance sheet date



(1) the accounting unit compiled financial statements always, when concluding

the books referred to in § 17 paragraph. 3 and 4, and on the last day of the accounting

period as the proper; in other cases, the closing of the books

listed in § 17 paragraph. 3, 4, 5 and 6 as a special ("balance sheet

day "). The extraordinary financial statements is also the final accounts according to

special legal regulation. The opening balance sheet as compiled by the accounting

drive in the cases referred to in § 17 paragraph. 1 and 2, with the exception of the first

day of the accounting period.



(2) the entity shall disclose in the financial statements of the information

According to the State at the end of the balance sheet date; This applies mutatis mutandis for all

the accounting records, which are to be compiled at the balance sheet date or to another

the moment, which compiles financial statements.



(3) in cases where the specific legal provisions so require, the Court may

the drive to build the accounts during the financial year and to another

before the end of the balance sheet date (hereinafter referred to as "interim financial

Shutter "). In cases where the compilation of the interim financial statements

the units do not close the books and perform an inventory only for

the purpose of the representation of the award according to § 25 paragraph. 2; the other provisions of this

the law relating to the financial statements shall apply mutatis mutandis. ";"



7. in article 21, the following new section 21a, including title and notes

line no. 15) to 18):



"§ 21a



Methods of disclosure



(1) of the business units pursuant to § 1 (1). 2 are required to the financial statements and the

the annual report to publish those that are entered in the commercial register,

or those who are obliged to specific legislation. ^ 14)

The accounting unit published accounts, in the extent to which they have been

drawn up (article 18 (3)). The obligations of the business units for publication or

the publication of other information provided for in specific legislation

^ 15) rules are not affected. The provisions on accounting records according

This Act may be applied, mutatis mutandis, in the cases referred to.



(2) the entity referred to in section 20, shall be published in the annual financial statements and the

message after their verification of the auditor and, after approval by the competent

authority in accordance with the specific legislation, ^ 16) and it's within 30 days

from compliance with both these conditions, if the specific legislation

unless otherwise provided in a different period, but not later than the end of the immediately

following the accounting period, regardless of whether the financial

the records referred to in a manner approved by the.



(3) the business units are required to publish and the auditor and information

that accounting records have not been published or approved by

in the manner referred to in paragraph 2.



(4) business unit, which shall be entered in the commercial register,

published financial statements and annual report, putting them in collections

the instruments of the commercial register under a special legal regulation, ^ 17)

in doing so, the financial statements may be stored as part of the annual report.

The business units under special legislation shall transmit to the

annual report of the Securities and Exchange Commission, the financial statements and the

an annual report to the collection of documents of the commercial register through the

Securities and Exchange Commission. The obligation of publication of the above accounting

records under this Act, the accounting unit has fulfilled the moment of their

transmission of the rejstříkovému of the Court; in the cases referred to in the second sentence by passing

Securities and Exchange Commission.



(5) Accounting units, which have the obligation of verification in accordance with section 20, shall not

to publish the information, which was not previously verified by the Auditor, in a way,

that could mislead users, that have been verified by an auditor.



(6) the obligation of disclosure under this provision shall apply to all

information of the financial statements and annual reports with the exception of those for which the

subject to confidentiality under special legislation. ^ 18)



(7) the provisions of paragraphs 1 to 6 shall apply to the consolidated accounts

and the annual report.



15 § 80a) for example, Act No. 591/1992 Coll., on the securities in the

as amended.



for example, section 125 of 16) of the commercial code, as amended.



§ 27a, paragraph 17). 2 (a). (c)) of the commercial code, as amended

regulations.



18) Act No. 148/1998 Coll., on the protection of classified information in the text of the

amended. ".



8. section 28 including the footnotes No. 24) to 26):



"section 28



(1) business units that have a proprietary or other right to the property,

or that it is the property of the State or with the property of the territorial

authorities, unless otherwise specified, charge and

depreciated in accordance with the accounting methods. In cases of contracts for the

loan ^ 24) for ensuring the transfer of rights, obligations, ^ 25) or in

cases where the right of ownership to movable things takes on the basis of the

the speech will in any other way than by taking things ^ 26) as well as in other

the cases provided for by the legislation of property charge and amortized

It business units that use it. Land and other assets

as defined by the legislation is neodpisuje.



(2) the entity referred to in paragraph 1 shall be required to draw up

Odpisový plán, on whose basis shall carry out depreciation of the assets during the

its use. The said assets are depreciated up to his awards in the

accounting.



24) section 659 of the civil code.



25) § 553 BGB.



for example, section 26, paragraph 133). 1 of the civil code, § 443, paragraph. 2, § 444 and

445. the commercial code ".



PART NINE



Amendment of the Act on road tax



Article. XI



Act No. 16/1993 Coll., on the road tax, as amended by Act No. 302/1993 Coll.

Law No. 243/1994 Coll., Act No. 143/1996 Coll., Act No. 61/1998 Coll.

Act No. 241/2000 Coll. and Act No. 303/2000 is amended as follows:



In section 6 (1). 6 the first sentence reads: "in the case of vehicles for which the information in the technical

the licence of the vehicle or in a separate document issued by the manufacturer of the vehicle or

his authorised representative (accredited by the importer) certifies that the vehicle

meet the limits the level of Euro 2 regulations of the European economic

the UN Commission 49-02 B (Directive 91/542/B/EEC, Directive 96/1/EC), the European

United Nations Economic Commission 83-03 (B), (C) (Directive 94/12/EC, directive

96/44/EC) only paying for category M1 vehicles with a total mass
to 2.5 tons or intended for the carriage of no more than 6 persons, including the driver, and

United Nations Economic Commission 83-04 (B), (C) (Directive 96/69/EC, directive

98/77/EC), with the rate of tax under paragraphs 1 and 2 shall be reduced by 25% until 31 December 2005. 12.

2001. ".



Article. XII



The transitional provisions of the



Amendment of the Act on the road tax provided for in article. XI shall apply for the first time

the tax period of the year 2000.



PART TEN



Amendment of the Act on income tax financial destination of some territorial

municipalities and some of the public funds (the law on financial

the determination of taxes)



Article. XIII



In section 4, paragraph 4. 1 (a). g) Act No. 243/2000 Coll., on financial destination

the proceeds of certain taxes to the territorial entities and certain State

funds (the budget law specify the taxes), after the second comma and clutch

"and" the word "income" is replaced by the word "proceeds".



PART ELEVEN



Amendment of the Act on property in the Czech Republic and its performance in the legal

relations



Article. XIV



In § 55 paragraph. 1 of Act No. 219/2000 Coll., on the Czech Republic and

her performance in legal relations, the first sentence shall be replaced by the phrase,

added: "they do not own the assets of the Organization; under the conditions laid down

This Act shall become the property of the State and their jurisdiction to manage

property (section 8) shall be governed by the provisions of § 9. ".



PART OF THE TWELFTH



Amendment of the Act on tax on real estate



Article. XV



Act No. 338/1992 Coll., on the estate tax, as amended by Act No.

315/1993 Coll., Act No. 242/1994 Coll., Act No. 248/1995 Coll. and act

No 65/2000 is amended as follows:



1. In section 3, paragraph 1, including the footnote No. 4a) and (4b)):



"(1) the land tax, the taxpayer is the owner of the land. In the case of land in the

the ownership of the Czech Republic (hereinafter referred to as "the State") is the taxpayer tax



and the State) ^ 4a) or State organisation established under

specific legislation, ^ 4b)



(b)) legal person who has the right of permanent use of the ^ 5) or

the right of permanent use of changed to the loan according to a special legal

^ 4a.)



4A) Act No. 219/2000 Coll., on the Czech Republic and its

in legal relations, as amended by Act No. 492/2000 Sb.



for example, the law 4B) No 219/2000 Coll., as amended by Act No. 492/2000 Coll.

Law No. 77/1997 Coll., on the State of the enterprise, as amended

regulations. ".



2. In section 3, paragraph 3. 4, the first sentence reads: "to the plot more bodies

right of ownership, right of permanent use of the ^ 5) or the right of permanent use of the

in these bodies has changed to the loan according to a special legal

^ Regulation 4a) or the proper management of State assets in accordance with

specific legislation, ^ 4b) are those entities are obliged to pay tax

jointly and severally liable. ".



3. In paragraph 4. 3 the first sentence, the word "budget" shall be replaced by the words

"the State of the business".



4. In section 8, paragraph 5 is added:



"(5) in the case of construction, apartment or commercial space in

the ownership of the State, is the taxpayer tax



and the State) ^ 4a) or State organisation established under

specific legislation, ^ 4b)



(b)) a legal person, the right of permanent use of changed to the loan

under special legislation. ^ 4a) ".



5. In section 8 paragraph 6 is added:



"(6) in order for the building, apartment or individual space more nebytovému

entities property right, the right to lease or right of permanent use of the

These entities has changed to the loan according to a special legal

^ Regulation 4a) or the proper management of State assets in accordance with

specific legislation, ^ 4b) are those entities are obliged to pay tax

jointly and severally liable. ".



6. In section 9 (2). 5 the first sentence, the word "budget" shall be replaced by the words

"the State of the business".



PART THIRTEEN



EMPOWERMENT



Article. XVI



The Prime Minister of the Czech Republic is hereby authorised, in the collection of laws

declared the full text of Act No. 586/1992 Coll., on income taxes, and

Act No. 593/1992 Coll., on reserves for the determination of the tax base from income,

as result of the later laws.



PART OF THE FOURTEENTH



The EFFECTIVENESS of the



Article. XVII



This law shall enter into force on 1 January 2005. January 1, 2001.



Klaus r.



Havel in r.



Zeman in r.

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