333/1998 Coll.
LAW
of 17 December. December 1998,
amending Act No. 586/1992 Coll., on income taxes, as amended by
amended, and Act No. 593/1992 Coll., on reserves for the detection
the tax base from income, as amended
Parliament has passed the following Act of the Czech Republic:
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. and Act No. 167/1998 Coll., is hereby amended as follows:
1. In section 4, paragraph 4. 1 (a). (f)), for the words "the price of a public competition"
the words "of the advertising competition, from advertising, with the exception of the sweepstakes prizes
from the consumer competition, ^ 2 c) ".
Footnote No. 2 c) is added:
"2 c) § 1 (1). 4 Act No. 202/1990 Coll. on lotteries and other similar
the games, in the wording of Act No. 70/1994 Coll. and Act No. 148/1998 Coll. ".
2. In section 4, paragraph 4. 1 the letter w) including footnote No. 34 c) is added:
"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
If the time between the acquisition and the sale for 6 months, and revenue from
the share attributable to the participation certificate on cancellation ^ 34 c) mutual fund,
If the time between the acquisition of the share certificate and the date of payment of the share of
for 6 months. Period of 6 months between the acquisition and selling of securities for
the same taxpayer is not cut when converting investment fund on the
Open mutual fund, when converting a closed mutual fund on the
Open mutual fund, when the mutual fund managers,
When merging and amalgamation of mutual funds and mergers and
the distribution of the investment fund. The exemption shall not apply to income from
the sale of securities that are, or have been included in the business
assets, and within 6 months from their entrepreneurial and other separate
gainful activities (section 7), and on revenue from capital assets (§ 8).
The exemption shall also apply to the income from the sale of securities, which
became a partner company with a limited liability company, limited partnership limited
the company or the cooperatives in transforming the business of the company or
cooperative joint-stock company by a special Act, ^ 13a) within 5
years from the acquisition of such securities. The exemption shall not apply to income
from the share attributable to the participation certificate on cancellation of the share ^ 34 c)
the Fund, which has been, or is included in the assets of, and to 6
months from their business and other self-employment
(§ 7),
34 c) § 35d paragraph. 1 (a). and (c))) and Act No. 248/1992 Coll., as amended by
Act No. 123/1998 Coll. ".
3. In section 4, paragraph 4. 1 (a). zb) with a dot at the end is replaced by a comma and
following the letter of the zc), including footnotes, no. 64):
"zc) severance upon termination of employment of members of the fire service
the Rescue Corps of the Czech Republic, according to a special legal
64. ^ ^)
64) Section 57b of the Act No. 133/1985 Coll., on fire protection, as amended by Act No.
163/1998 Coll. ".
4. In section 6 (1). 6 the last sentence, the words "For the purposes of this
the provision is based on the entry price of the unlimited pursuant to section 29. 7, and "
and in the last sentence with the following sentence:
"The amount of which shall be treated as income of the employee for each i started
calendar month supply of the vehicle, however, must be at least 1 000
CZK. ".
5. In section 6 (1). 9 (a). at the end of the period) is replaced by a comma and the following
the letter v), including footnotes, no. 65):
"in 10) revenues $ provided by the employer, such as social
aid workers in direct connection with a slight bridging his extraordinary
difficult conditions as a result of a natural disaster, environmental or industrial
the crash on the territories, which was declared a State of emergency, ^ 65)
provided, that these revenues are paid from the Fund for cultural and
social needs ^ 2b) or from the Social Fund (from the profit after taxation)
similar conditions for the employers to which the regulation on the Fund
cultural and social needs.
Article 65). 5 the Constitutional Act No. 110/1998 Coll., on the Czech safety
Republic. ".
6. In section 8 (2). 5 at the end of the following sentence shall be added:
"In a separate tax base revenues include gross.".
7. In section 8 (2). 6 at the end of the first sentence shall be replaced by a comma and dot
shall be inserted after the words "with the exception of the interest and other income from deposit bills of Exchange
issued by the Bank, which are separate taxable amount for taxation
special tax rate (section 36) ".
8. In section 10, paragraph 1. 8 the third sentence is added:
"The taxpayer, however, can include gross in a separate base
taxes in a separate tax return, when the application of the rates referred to in section 16 of the
paragraph. 2. ".
9. In section 10, paragraph 9 shall be deleted.
10. In section 15(2). 1 (a). and the amount of 32 040) "CZK" is replaced by "34
920 CZK ".
11. In section 15(2). 1 (a). (b)), the amount "Eur 18 000 ' is replaced by ' 21
600 CZK ".
12. In section 15(2). 1 (a). (c)), the amount "Eur 18 240" is replaced by "19
884 $ "and" $ 32 040 "shall be replaced by the amount" $ 34 920 ".
13. In section 15(2). 1 (a). (d)), the amount "Eur 6 000 ' is replaced by ' 6
540 CZK ".
14. In section 15(2). 1 (a). (e)), the amount "Eur 12 000 ' is replaced by ' 13
080 CZK ".
15. In section 15(2). 1 (a). (f)), the amount "$ 42" shall be replaced by "45
780 CZK ".
16. In section 15(2). 1 (a). (g)), the amount "Eur 9 600 ' is replaced by ' 10
464 Usd ".
17. In section 15(2). 2, the first and the second sentences are replaced by the phrases:
"For the taxpayer, who is a beneficiary of the retirement income from premiums on
social security ^ 14 c) or from a foreign insurance
the same kind of not exceeding 36 000 CZK per year, reduces the basis
the tax equal to the difference between the amount of 36 000 CZK and the lower annual total
disbursements of the retirement pension. The revenue payer, that is
beneficiary of the retirement pension referred to in the first sentence, shall not be reduced
the taxable amount in accordance with paragraph 1 (b). and), and regardless of the amount of this
retirement. ".
18. In section 15(2). 10 in the first sentence, the word "taxpayer", the word
"reduced" shall be replaced by the word "reduced", the words "the taxpayer does not"
shall be replaced by the words "this is not about the" and the words "housing"
the words "maintenance of" ^ 61) and change ^ 32) construction of residential house or
apartment owned by a special legal act carried out "the 60 ^ ^)
and deleted the word "its".
19. In section 15(2). 10 (a). and the word "), after the construction of the" words ",
you will create a new apartment from the premises unfit for habitation, if these
the premises were not to serve the apartment or housing for at least 5 years, or
space used for purposes other than housing, including the body or
Loft conversions ".
20. In section 15(2). 10 (a). (b)), at the end the following: "
provided that the land will begin construction of housing needs under
(a)) to 4 years from the time of the conclusion of the credit agreement, ".
21. the footnote No. 53):
"section 14, paragraph 53). 2 of law no 530/1990 Coll. on bonds, as amended by
Law No. 84/1995 Sb. ".
22. In section 15(2). 10 (a). (c)), for the words "family house"
the words "including the partially constructed building of these houses or apartment".
23. In section 15(2). 10 (a). (e)), the word "modernization" is replaced by
"changing ^ 32) construction of" and the words "the law" with the words "and
apartments in lease or in use ".
24. In section 15(2). 10 (a). (f)), the dot at the end is replaced by a comma and
the following point (g)), which read:
"(g)) the repayment of another loan granted by the Bank or building society
in connection with a loan from building savings or mortgage loan and
used to finance housing needs of the taxpayer referred to in
(a) to (f))). ".
25. In section 15(2). 11 the third sentence, the words ' after the entry into force
the final building approval ^ 63) "shall be deleted and the words" apartment in the ownership "
the words "in the case of construction or changes in ^ 32) construction in the period after
legal force as acceptance ^ 63) ". The fifth sentence is replaced by the
the sentence, which reads: "the total amount of the interest, which reduces the tax base
in accordance with paragraph 10 of all credits for the taxpayer in the same household, shall not
exceed 300 000 Czk. ".
26. 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 whole
$ 100 down shall be:
The tax base Of Tax base
exceeding the
from EUR to Czk
00 102 0000 15%
102 0000 204 0000 15 300 CZK + 20% of the 102 000 Czk
204 0000 312 0000 35 700 Eur + 25% 204 000 Czk
312 0000 1 104 0000 62 700 CZK + 32% 312 000 Czk
1 104 0000 and more 316 140 CZK + 40% 1 104 0000 Czk. ".
27. In section 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 (a). and Act No. 202)/1990 Coll., on
Lotteries and other similar games, as amended by Act No. 149/1998 Coll., ".
28. In section 20 (2). 8, after the second sentence, the following sentence:
"If they are included in the aggregate and gifts on the purposes of social, medical,
ecological, humanitarian and charitable in the context of a natural disaster
(section 24, paragraph 10), can be about the value of these donations exceeded the limit of 2% of
the tax base reduction under section 34, the maximum you can deduct the total of 4%
of the tax base reduction under section 34. ".
29. In section 24, paragraph. 2 letter s) is added:
"with taxpayers using double-in) the system of double-entry accounting
1. the value of the claim in its referral, and to the amount of income
resulting from its referral,
2. the price of acquisition of the ^ 20) for receivables acquired by assignment, and it's up to
income from the payment of the debtor or the assignee when it
the subsequent referral.
The revenue referred to in paragraphs 1 and 2 may be increased by created a corrective entry
or reserve (in part) by a special Act ^) and claims 22a
transferred before maturity on discount attributable to the remaining
time to maturity. This is also true for the Bill of Exchange received as
means of payment (Bill of exchange for collection). ^ 20) the amount of the discount shall be assessed
According to the interest rates involved in the provision of financial resources
the corresponding maturity, ".
30. In section 26, paragraph. 4 the amount of CZK 40 000 ' is replaced by ' up to CZK 60 000 ".
31. In section 26, paragraph. 7 (b). (b)), the words "g) and (h))" shall be replaced by "g)
l) ".
32. In section 30, paragraph. 1 in the second sentence, after the word "is" is the word
"at least".
33. In section 30, paragraph. 1 under the heading "depreciation" digit "8", "15",
the "30" and "45" are replaced by the numbers "6", "12", "20" and "30".
34. In section 30, paragraph. 12 at the end of the following sentence is added:
"Similarly, continues the depreciation and the taxpayer for tangible assets
returned when the termination of the lease (section 28 (2)) and the taxpayer during the dissolution of the
associations without legal personality for the property specified by type, which
It was this Association included. ".
35. In section 31, paragraph. 1 under the heading "depreciation in the first year" digits
"6.2", "3.4", "1.4", and "" 1.0 "are replaced by the numbers" 8.5 "," 4.3 "" 2.15 "and
"1.4", under the heading "depreciation" in subsequent years "13.4",
"6.9", "3.4" and "2.25" are replaced by "numbers", "18", "equity" and "5.15 3.4"
and under the heading "for extra input cost" figures "12.5", "6.7,"
3.4 "" and "" are replaced by "2.25 figures 16.7," "8.4", "5.0" and "3.4".
36. In § 32 paragraph. 1 under the heading "depreciation in the first year" digits
"8", "15", "30" and "45" are replaced by the numbers "6", "12", "20" and "30", under the
the heading "depreciation" in the coming years with the digit "9", "16", "31", and
"46" shall be replaced by the digits "7", "13", "21" and "31" and under the heading "for
increased net price "with the digit" 8 "," 15 "," 30 "and" 45 "shall be replaced by
numerals "6", "12", "20" and "30".
37. In § 36 odst. 2 (a). (b)) item 1:
"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, including consumer
the contest ^ 2 c) operated on the basis of the permit issued under the Special
Code ^ 12) [section 10, paragraph 3 (b))] or exempt under section
4 (4). 1 (a). f),".
38. In § 36 odst. 2 (a). (c)), the following point 5 is added:
"5. the interest and other income from deposit bills of Exchange issued by the Bank".
39. In section 38a, paragraph. 1 in the last sentence, after the words "§ 36 odst. 6 (a).
) and ", the words" referred to in the event of return pursuant to
special legal regulation ^ 39 c) ".
Footnote No. 39 c) is added:
"39 c) section 40 of Act No. 337/1992 Coll., as amended.".
40. In paragraph 38d. 7 in the last sentence, the word "extract" shall be replaced by the words
"copy".
41. In paragraph 9 of section 38d, including the footnotes No. 39 d and 39e)):
"(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 taxpayer shall submit at the same time with the tax return. The list must contain the
information about the business name, registered office and identification number 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 taxpayer shall be obliged to
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 to 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 taxpayer receives a confirmation
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 the tax itself; the time limits for dealing with tax
přeplatkem according to a special regulation ^ 35e) is calculated from the date of submission of the
confirmation of the payer of the locally competent tax administrators of the taxpayer.
39 d) section 31, paragraph. 9 and section 43 of Act No. 337/1992 Coll., as amended
regulations.
39e) section 47 of Act No. 337/1992 Coll., as amended. ".
42. In paragraph 38g. 2 at the end of the first sentence, the words "and
no deduction of interest (section 15 paragraph 10 and 11) of the mortgage loan
Bank or from another loan granted by the Bank in connection with the
the mortgage loan ".
43. In section 38ga, paragraphs 3 and 4, including the footnotes No. 41a) and 41b)
shall be deleted.
44. In paragraph 2 of section 38h reads:
"(2) the advance of taxable wages charged or paid for the calendar
month shall be:
Taxable wage Advance Of taxable
wages
in excess of the
from EUR to Czk
00 8 500 15%
8 500 17 0000 1 275 CZK + 20% 8 500 Czk
17 0000 26 0000 2 975 Kč + 25% 17 000 Czk
26 0000 92 0000 5 225 CZK + 32% 26 000 Czk
92 000 and more 26 345 CZK + 40% 92 000 Czk. ".
45. In paragraph 38 k. 4 (b). (d)), the words "to apply" shall be replaced by the words "that
they are paid ".
46. In paragraph 38 k. 4 (b). (e)), the dot at the end is replaced by a comma and
the following points (f) and (g))) are added:
"(f)) that the subject of the housing needs of the property, on which
the deduction of interest on the loan is used for its own permanent
housing or permanent housing, the spouse, descendants, parents or
grandparents of both spouses,
(g) the amount of the interest), which reduces the tax base under section 15(2). 10
the law in the aggregate for all the participants credit contracts in its
the home, in the last calendar year does not exceed 300 000 Czk. ".
47. In paragraph 38 k. 5 (a). (c)), the amount "Eur 32 040" shall be replaced by
"34 920 CZK".
48. In paragraph 38 l. 1 (a). (h)), point 2, the words "e) and (f))"
comma and added the words "or a leasing contract for the purposes referred to under
(e)) of the same provision, in the event that the apartment is in the lease,
or proof of residence (ID card), in the case of an apartment in
the use of ". In point 3 are deleted the words "e) and (f)),". At the end of paragraph 4, the
the comma is replaced by a dot and point 5 shall be deleted.
49. In section 38 l, paragraph. 2 in the second sentence after the words "that the taxpayer each year
at the same time ", the words" and any change of the above set
the interest made by the building society or Bank. "
Article II
Transitional provisions
1. the annual depreciation rates and coefficients for accelerated depreciation
provided for in this law shall apply for the first time for the tax period of the year
1999, and even in the case of depreciable property in accordance with existing regulations. The annual
depreciation rates and coefficients for the accelerated depreciation for previous
the tax period shall be governed by the existing rules.
2. for tangible property which is the subject of contracts for financial leasing
subsequent purchase of the leased tangible property concluded by year end
1998, for the purposes of the provisions of section 24, paragraph. 4 (b). ) and section 30, paragraph. 4
the law on income tax depreciation period governed by the existing rules.
3. The increase in input prices of tangible assets in amount exceeding 40 000
CZK, made by law No 168/1998 Coll., only applies to tangible
assets registered in the assets of the taxpayer beginning with 1. in January 1998.
4. for the intangible results of research and development recorded in the asset
the taxpayer until 31 December 2006. in December 1997, which were immaterial for the purposes of law
the property shall be valid until 31 December depreciation method. in December 1997, and
until the end of their depreciation.
5. The provisions of article. I, points 6, 8, 17, 18, 19, 20, 21, 22, 23, 24, 25, 29,
31, 34 and 49 of this Act shall apply for the first time for the tax period of the year
1998.
6. The provisions of article. I, points 26 and 44 of this law shall apply for the first time
the tax period in 1999.
7. The provisions of article. And 30 of this Act,-increase in the input prices
intangible assets in the amount exceeding CZK 60 000 shall apply only to
intangible assets registered in the assets of the taxpayer beginning with 1. January
1999.
8. The provisions of article. I, points 1, 2, 7, 9, 37 and 38 of this Act shall apply
date of publication of this Act.
9. For the tax liability for the years 1993 to 1998 applies the existing provisions
and the provisions of this Act shall apply for the first time for the tax period of the year
1999, except as provided in this Act.
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. and Act No. 211/1997 Coll., amended
as follows:
1. In section 7 (2). 1 the word "eight" shall be replaced by the word "six".
2. In article 7 (2). 1 (a). (b)), for the words "tangible assets are"
the word "writing".
3. In article 7 (2). 5, the last sentence shall be deleted.
4. In article 7 (2). 8 (a). and the digit "5") "is replaced by the number" 3 ", in the
(a) (b)), the digit "8" is replaced by the number "6" in subparagraph (c))
digit "12" shall be replaced by the figure ' 8 ' and in point (d)), the figure "16"
replaced by the number "10".
5. In article 7 (2). 8 last sentence, including the footnote No. 13b)
repealed.
6. In section 8a, paragraph. 1 (a). and), the word "accounting" shall be replaced by
"outstanding".
7. In section 8a, paragraph. 2, the words "court proceedings" deleted the comma and the following
the words "or administrative proceedings according to a special legal
^ Regulation 13 h) ".
Footnote No. 13):
"13 h) Act No. 71/1967 Coll., on administrative proceedings (administrative code).".
Article IV
The transitional provisions of the
For the maximum period of making provision for repairs of tangible assets that
commenced before 1. January 1999 and it continued after the entry into
the effectiveness of this law, shall apply the provisions of Act No. 593/1992 Coll.,
in the version applicable on the date preceding the date of publication of this law.
Article. In
The effectiveness of the
This Act shall take effect on the date of publication.
Klaus r.
Havel in r.
Zeman in r.
