149/1995 Sb.
LAW
of 29 April 2004. June 1995,
amending and supplementing Act of the Czech National Council No. 586/1992 Coll., on the
income tax Act, as amended, and amending the law of the United
the National Council No. 589/1992 Coll., on social security and
contribution to the State employment policy, as amended
legislation, and the law of the Czech National Council No. 182/1991 Coll., on insurance,
as amended
Change: 248/1995 Sb.
Parliament has passed the following Act of the United States:
Article. (I)
The Czech National Council Act No. 586/1992 Coll., on income taxes, as amended by
the Czech National Council Act No. 35/1993 Coll., Act No. 96/1993 Coll., Act
No 157/1993 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. and act
No. 118/1995 Coll., shall be amended and supplemented as follows:
1. In article 2 (2). 3, the first sentence is replaced by the phrase:
"The taxpayers the omission in paragraph 2 and those which it lays down
international agreements have a tax liability, which applies only to
income from sources within the territory of the Czech Republic (§ 22). "
2. In article 2 (2). 3 in the second sentence, the words "who within the territory of the Czech Republic
resident "shall be replaced by" who are residing in the territory of the United States ", and
the word "resident" shall be replaced by the words "abstention".
3. In section 4, paragraph 4. 1 (b). (d)), the words "serving business and other
self-employment "shall be replaced by the words" which has been or is
included in the assets of a business for performance or other
self-employment ".
4. section 4, paragraph 4. 1 (b). (e)):
"e) revenue from the operation of small hydroelectric power plants in the power of 1 MW, the wind
power plants, heat pumps, solar thermal plants, plants for the production
biogas plants for the production of biologically degradovatelných substances
stipulated by special regulation, use of geothermal
energy (hereinafter referred to as "equipment"), in the calendar year in which they were
first put into service, and in the immediately following five years.
For the first commissioning also considered cases where the device was
reconstructed, if income from the operation of these devices have
exempt. The period of exemption shall not suspend nor in the event of downtime in
as a result of the technical evaluation (section 33), or repair and maintenance ".
5. § 4 paragraph 2. 1 (b). h) including notes no. 42), 43), 44), 45), 46), and
47) reads as follows:
"h) income in the form of benefits and services from health insurance
(sick care) ^ 42) pension insurance, ^ 43) State social
support ^ 44) social security, ^ 45) benefits from the application of the instruments
State employment policy ^ 46) and general health
insurance ^ 47) and the implementation of the compulsory insurance of the same foreign
the species; If, however, the receipts in the form of regularly paid pension
(Board), is exempt from the aggregate of the amount of such revenue only in the
the amount of 120 000 CZK per year,
42) Act No. 54/1956 Coll., on sickness insurance of employees, as amended by
amended.
Law No 32/1957 Coll., on sickness care in the armed forces, as amended by
amended.
Part six of Act No. 100/1988 Coll. on social security, as amended by
amended.
43) Act No. 155/1995 Coll., on pension insurance.
44) Act No. 117/1995 Coll., on State social support.
45) Act No. 100/1988 Coll., as amended.
46) Law No. 1/1991 Coll., on employment, as subsequently amended.
47) Act No. 550/1991 Coll., on the universal health insurance, in
as amended. ".
6. section 4, paragraph 4. 1 (b). k) including notes no. 2a) and 48):
"k) scholarships ^ 2a) from the State budget, grants and contributions from the
funds foundations and civil associations ^ 48), including non-monetary benefit,
In addition to the payments received in substitution for the loss of income and payments with
the character of income under sections 6 to 9,
2A) Decree Ministry of education, youth and sports No.
365/1990 Coll., on providing scholarships to universities in the scope of
The Ministry of education, youth and sports of the Czech Republic
(scholarship).
Decree of the Ministry of education, youth and sports of the CR No. 400/1991
Coll., on the material and financial security of foreigners studying in schools in the
the scope of the Ministry of education, youth and sports
of the Republic.
Decree of the Ministry of education, youth and sports of the CR No. 67/1991
Coll. on the provision of scholarships to students for postgraduate study.
48) Act No. 83/1990 Coll. on Association of citizens. "
7. in section 4, paragraph 4. 1 (b). r), the words "further market share" shall be replaced by
"shares"; at the end of the letter r) the comma is replaced by a dot and the
the following sentence is added:
"The exemption shall not apply either to income derived by the taxpayer from
future transfer of membership rights of the cooperative, the transfer of additional market share
the transformed cooperative or from transfer of the participation of the business
companies within five years from the effective date and future transfer
Member rights a cooperative or from transfer of the participation of the business
the companies taken out of its business assets, if the revenue from
This conversion result in time within five years of their business or
other self-employment taxpayer, even if the contract for the transfer
will be closed only after five years from the effective date or after the end of
business or other self-employment, ".
8. In section 4, paragraph 4. 1 (b). u), after the word "adopted" the comma is replaced by
a semicolon and deleted the word "and".
9. in section 4, paragraph 4. 1 (b). in) the words "paragraph. 2 "shall be replaced by" paragraph. 3. "
10. In section 4, paragraph 4. 1 (b). from) at the end of a period prior to the reference 4 d) is replaced by the
the comma and the following letters in) and zb), including notes no. 49) and
50) shall be added:
"for) income from interest on overpayments caused by the tax administrator ^ 49) and interest income
of overpayments attributable to the authority of the social security administration, ^ 50)
zb) subsidies from the State budget, from the budgets of cities, municipalities, higher
territorial units and State funds for the acquisition of tangible fixed
asset ^ 20) or its technical assessment.
49) § 64 para. 6 of Act No. 337/1992 Coll., on administration of taxes and fees,
in the wording of later regulations.
50) § 17 para. 3 of the Act No. 589/1992 Coll., on social
Security and contribution to the State employment policy, as amended by
amended. ".
11. In paragraph 5, the words "in the title for the tax base", the words "and the tax
loss ".
12. in § 5 para. 3 in the second sentence, after the words "section 23" deleted
"paragraph. 3. "
13. in § 5 para. 6 in the first sentence, the words "tax base (partial basis
tax) "shall be replaced by" income (revenue) and or increase spending
(cost) and the words "or the basis for the calculation of advances in
income from employment or emoluments "; in the second sentence, the
the words "tax base" is replaced by "income (revenue) or
expenditure (costs) ";
at the end of paragraph connects this sentence:
"The income from employment and functional benefits included in the
previous tax periods to the tax base (the base for
the calculation of the tax), to which there is a legal reason for the refund shall be reduced
for the taxpayer income from employment and functional benefits in
calendar month. in the following months in
the tax year in which the reimbursement was made. ".
14. in section 6 (1). 3 in the second sentence, after the words "provided by the
the employer "the words" or "for rent.
15. in section 6 (1). 4, in the first sentence after the words "Czech Republic"
the words "and revenue from taxpayers as defined in § 38 c".
16. section 6 (1). 6 read as follows:
"(6) If an employer Provides employees free of charge, motor vehicle
for business and private purposes, shall be deemed income
the employee the amount of 1% of input prices (section 29 (1)) of the vehicle
each started calendar month supply of the vehicle. In the case of the hired
the vehicle is based on the entry price of the vehicle for the original owner, and it
even if the subsequent sale of the vehicle. "
17. # ^ Note 5a):
"5a) for example. § 133 paragraph 2. 2 of the labor code. ".
18. in section 6 (1). 9 (a). (d)) in the first sentence after the words "Cultural Fund
and social needs, "the words", from the Social Fund ".
19. in section 6 (1). 9 (a). p), the words "from the Fund for cultural and social
needs or the Social Fund "shall be replaced by" of the Fund for cultural and
social needs according to a special regulation 6a) and ^ ^,
This regulation does not apply, from the Social Fund or from profit
(income) after taxation in the case of a repayable loans
the staff at residential purposes to a maximum of $ 100 000 or to bridge the difficult
the financial situation in the amount of $ 2,000, ".
20. In paragraph 6 (1). 11 at the end of the sentence, including the attached note No.
6F):
"A functional benefit shall not be considered income experts and interpreters for the work
carried out under the specific legislation. ^ 6f)
6F) Act No. 36/1967 Coll. on experts and interpreters. ".
21. in section 6 (1). 13 (a). (b)), the number "30" is replaced by "25".
22. in section 7 (2). 2 at the end of the dot is replaced by a comma and the following new
subparagraph (c)), which read as follows:
"(c)) the remuneration of expert witnesses and interpreters for the activities according to the specific
legislation. ^ 6f) ".
23. in paragraph 7 (2). 6, the words "shall apply" shall be replaced by
"paid", at the end of the paragraph, the period is replaced by a comma and the following
These words: "but only up to the amount of the insurance premium calculated rate without
increase of the maximum base for this premium. ".
24. In paragraph 7 (2). 9 the words "paragraph are deleted. 1 "and at the end of subparagraph (c))
the dot is replaced by a comma and the words "and (c)).".
25. section 7 (1). 11 is added:
"(11) with respect to real estate or movable thing in bezpodílovém
joint ownership of the spouses, which is used for business or other
self-employed activity (paragraph 1) and (2) one of the spouses or
both spouses, is added to this property or movable thing in the commercial
the assets of one of the spouses. In the case that this property or movable thing
has in the commercial assets of one of the spouses, but it is for business or
another self-employed activities (paragraphs 1 and 2) used also
the second spouse can be expenses (costs) related to this real estate
or movable things that fall on the part of the immovable property or movable property
used for entrepreneurial activity or other self-employed
the activities of the two spouses is split between both spouses in proportion as it
use the activities referred to in paragraphs 1 and 2. Revenue from the sale of
real estate or movable property in joint ownership of spouses bezpodílovém
are taxed at the spouse who had such a property or
movable thing included in the company's assets. After their business
or other self-employment, proceed according to section 10, paragraph 1. 5
of the law. ".
26. section 8 (2). 3 (b). a) is added:
"and the difference between the paid nominal) (nominal) value of the bond
including the party holding the sheet or the deposit to him on an equal footing built or
paid to the value of the stock when it returns and sales
value when they are released; in case of early reverse purchase
used instead of the nominal value of the price of buying back, ".
27. section 8 (2). 5 is added:
"(5) the revenue referred to in paragraph 1 (b). g) and (h)) are unimpaired by expenditure
the taxable amount (partial tax base). The revenue referred to in paragraph 3 (b).
(b)) shall be reduced by the purchase price of pre-emption. ".
28. section 9, the following paragraph 6 is added:
"(6) the taxpayers having rental income and applying for these income
the actual expenditure incurred on their achievement, securing and maintaining
keep records of income and expenditure incurred to achieve, ensuring
and maintaining revenue in a time sequence, a record of tangible and intangible
assets can be depreciated, records relating to the creation and use of the reserve of the
repairs of tangible fixed assets, if it created a register of claims and
accounts payable in a tax year, in which experiencing the end of lease,
and wage sheets, if you paid wages. However, if the taxpayers
they decide to charge in the system of single or double-entry accounting,
Although they are not in accordance with accounting regulations ^ 20) must then
follow these rules, if they do so across the
tax period, movable and immovable property, which is
charged is not considered as commercial property within the meaning of the income tax
natural persons. ".
29. in section 10, paragraph 1. 1 (b). (h)) at the end of deleted the comma and connect
the words "and in section 4,".
30. In section 10, paragraph 1. 5, in the second sentence deleted "or" and
the fifth sentence, the following sentence shall be inserted:
"In the case of income from the sale of securities in addition to the expenditure referred to in § 24
paragraph. 2 (a). r) and w) apply the expenditure related to the implementation
sales and payments for trading on the securities market in the acquisition of
securities. ".
31. in section 13 in the first sentence, the words "(section 7)" shall be replaced by the words "[§ 7 para. 1
(a). a) to (c)) and paragraph 2. 2] "and the words", if
the cooperating spouse (wife) was involved in the pension
self-employed persons and was logged on to this security
not later than 31 December 2006. December of the relevant reporting period; ".
32. In § 14 para. 1, after the words "previous," the following words are inserted:
"where was the activity,".
33. In article 15, paragraph 2. 1 in (a). and the amount) "24 000 ' is replaced by
"26 400 Czk.
34. In article 15, paragraph 2. 1 (b). (b)), the amount "Eur 12 000 ' is replaced by ' 13
$ 200 ".
35. In article 15, paragraph 2. 1 (b). (c)), the amount "Eur 24 000 ' is replaced by ' 26
400 € "and the words" the State compensatory allowance, provident, post
contribution to gross rent, support for the birth of the child, parental
allowance, allowance for children, educational to pension "are replaced by the words
"benefits of State social support".
36. In article 15, paragraph 2. 1 (b). e), the words "invalidity pension" are replaced by the words
"full disability pension", the word "disability" the words "that it is fully
disability "and" disabled "with the words" fully disabled. "
37. In article 15, paragraph 2. 1 (b). g), the words "and shall be removed if such
a branch of the revenue shall come from employment under section 6 (1). 1 (b).
and) ".
38. In article 15, paragraph 2. 2, the amount "EUR" is replaced by "Eur 26 400"
and the third sentence is deleted.
39. Article 15, paragraph 2. 4 (b). (b)), paragraphs 1 to 3, including note No. 14 d) is added:
"1. consistently is preparing for the future occupation, ^ 14 d), or
2. is unable to consistently prepare for a future career or engage in
gainful activity for an illness or injury, or
3. due to the long term adverse health status is neschopno
to carry out systematic work.
14 d) sections 12 to 15 of Act No 117/1995 Sb. ".
40. section 4 reads as follows:
"section 16 of the
The tax rate
The tax of the taxable amount, less nezdanitelnou part of the tax base (section 15)
and tax-free allowances from the tax base (section 34) rounded up or down to whole
STA $ down is
Of the tax base Of Tax base
overset
from EUR to Czk
00 84 0000 15%
84 0000 144 0000 12 600 € + 20% "-84 EUR
144 0000 204 0000 24 600 Eur + 25% "-144 EUR
204 0000 564 0000 39 600 CZK + 32%--"--204 000 CZK
564 000 and more 154 800 EUR + 40%--"-564 EUR".
41. section 18 para. 4 (b). (d)):
"(d)) of leases of State assets that are under a special
prescription ^ 17b) State budget revenue. ".
42. section 19 para. 1 (b). (c)), and (d)) including notes # 18 d and 18e)) reads:
"c) income from cost regulated ^ 18 d) the rent for apartments of rent for
the garage and from payments for transactions that is provided with the use of these flats and garages
1. in the houses in ownership and co-ownership housing cooperatives,
established in 1958, after which the construction was given the financial,
credit and other assistance under the specific legislation, 18e) and ^ houses in
ownership and co-ownership of folk housing cooperatives,
2. arising from the rental of apartments and garages shareholders or
the founders for the taxpayer incurred in order to become the owners of the
home,
(d) the operation of small) income from hydroelectric plants to power of 1 MW, the wind
power plants, heat pumps, solar thermal plants, plants for the production
biogas plants for the production of biologically degradovatelných substances
stipulated by special regulation, use of geothermal
energy (hereinafter referred to as "equipment"), in the calendar year in which they were
first put into service, and in the immediately following five years.
For the first commissioning also considered cases where the device was
reconstructed, if income from the operation of these devices have
exempt. The period of exemption shall not suspend nor in the event of downtime in
as a result of the technical evaluation (section 33), or repair and maintenance.
18 d) § 3 and 4 of Act No. 526/1990 Coll., on prices.
18e) Eg. Decree of the Federal Ministry of finance, Ministry of
Finance of the CZECHOSLOVAK REPUBLIC, Ministry of finance and the President of the State Bank of SSR
Czechoslovak No 136/1985 Coll., on financial, credit and other assistance
cooperative and individual housing construction and modernisation of family houses
in personal ownership, as amended. ".
43. In section 19 para. 1 at the end of the letter m) is replaced by a comma and dot
the following letters n) and o) are added:
"n) income from interest on overpayments caused by the tax administrator ^ 49) and of the interest of the
overpayments attributable to the authority of the social security administration, ^ 50)
about) income the deposit insurance fund and Hedge Fund of cooperative
unions, ".
44. In § 19 para. 1, the letter o letter p)) the following is added:
"p) difference of commitments and values of the returned assets to the enterprise
primary agricultural production, which odpisoval the tenant pursuant to § 28 para. 2 and
that is, after termination of the lease part of the proceeds according to the rules of
accounting. ^ 20) ".
45. section 19 para. 2 is added:
"(2) the exemption of income referred to in paragraph 1 (b). (d)) shall not apply,
If the taxpayer forgoes the relief by notifying the administrator of tax, and
at the latest within the time limit for the submission of the tax return for the tax year in
where were these resources and equipment put into operation; the exemption in
that case does not apply when you rent this equipment or when you
transfer of ownership rights to these resources and more
owner. ".
46. In article 20 (2). 2 at the end of paragraph connects this sentence:
At the termination of the liquidation, the result of which is the basis for
the findings of the tax base for the tax period (part of the reporting period),
adjusted balances created provisions and adjustments, ^ 22a) yields
the next period, the accrued expenses, accrued income and
prepaid expenses. Part of this economic result is not
depreciation adjustments to assets acquired by contribution of a shareholder or Member
team. ".
47. section 21:
"section 21
The tax rate
(1) the rate of tax, except as specified in paragraph 2, the 39% of base
the reduced tax on items under section 34 and section 20 (2). 7 and 8 and to rounded
the whole thousands down. ".
(2) for an investment fund, a mutual fund ^ 16) and pension fund ^ 9a)
the tax rate is 25% of the taxable amount, less the items under section 34 and section
20 (2). 8 and rounded up or down to the nearest thousand Czk down. ".
48. In paragraph 22 of the paragraph. 1 (b). (f)) at the end of attached these words: "with the
no account is taken of the nature of the contract, on the basis of which such activities
operated, ".
49. In paragraph 22 of the paragraph. 1 (b). g) point 7, the words "movable,"
the following words shall be inserted: "that are in the business property of a permanent
of the establishment ".
50. section 22 para. 2 the second sentence reads as follows:
"The construction site, the implementation of construction projects and the provision of installation
the activities and services referred to in paragraph 1 (b). (c)) the taxpayer, or
the employees of the taxpayer or persons working for him is also
considered to be a permanent establishment, if their duration of six
months in any period of 12 consecutive calendar months. ".
51. § 23 para. 1 reads as follows:
"(1) the taxable amount is the difference by which the revenue, with the exception of revenue, which
are not subject to tax, and tax exempt, income in excess of expenses
(cost), and respecting their material and temporal context in the
the given tax year, adjusted in accordance with the following paragraphs. ".
52. In § 23 para. 2, in the last sentence after the words "adjusting entry"
the following words shall be inserted: "the ownership of acquired property".
53. In § 23 para. 4 at the end of paragraph (e)) is replaced by a comma and dot
the following point (f)), which read as follows:
"(f)) share in the proceeds of liquidation or the settlement amount companion
public company and general partner of the limited partnership. ".
54. § 23 para. 8 reads as follows:
"(8) the economic result or the difference between the income and expenditures, of which the
for the findings of the tax base for the tax period (part of the tax
the period preceding the date of termination of business) or separate
employment, rental, or liquidation shall be adjusted
a) for taxpayers referred to in section 17 of the double-entry system using double-
accounting balances created reserves ^ 22a) and adjustments,
accrued income, accrued expenses, accrued income
and prepaid expenses that will not be shown to be posted in the
the liquidation period, ^ 20)
(b)) for the taxpayer referred to in § 2
1. If charged in the double-entry accounting, the system of balances
created reserves ^ 22a) and adjustments, income accrued
accrued expenses, accrued income, and deferred costs
period; However, the rent, including the hiring of financial lease with
subsequent purchase of the leased tangible fixed assets and intangible assets in the
the taxable amount shall include only proportionally attributable of the agreed period
the relevant tax year into their business activities and to
end of lease,
2. If the charge in the system of bookkeeping, of the amount of the claims
[with the exception of the claims referred to in section 24, paragraph 2 (a), y) points 1 to 4]
and liabilities, the amounts of income and expenditure, which belongs to the economically
following the tax period in accordance with § 5, about the price of nespotřebovaných
stocks and balances created reserves ^ 22a) and adjustments; in doing so,
the rent for a financial lease with subsequent purchase of the lease to
the taxable amount shall include only proportionally attributable of the agreed period
to the relevant taxation period in their business activities or
other self-employment or to the termination of the lease. To
the tax base to include resale inventory already nespotřebovaných
included in the tax base only the difference, which is higher than the price at
you have unused supplies sold, price nespotřebovaných stock
included in the tax base. Similarly for taxpayers who
have rental income (section 9), and who do not keep accounts, expenditure on
reach, ensuring and maintaining income apply or apply in
proven amount,
3. in cases where the taxpayer is an entity (with the exception of
referred to in point 2), the price of the stock, the amount of nespotřebovaných accounts receivable [with
the exception of the claims referred to in § 24 para. 2 (a). y) points 1 to 4]
the amount of revenue that belongs to the following tax year, economically
period referred to in section 5. ".
55. section 23, the following paragraph 13, which read as follows:
"(13) for taxpayers in the system of double-entry accounting neúčtujících in
Insert claims to commercial companies or cooperatives and when
assignment of a receivable that is or has been included in the business
the assets of the taxpayer having income from business or other independent
gainful employment (section 7), the value of this income claims, even in
the case that this is a claim forwarded at a price lower than the
its value. If the claim was referred to at a price higher than the
its value is income this higher price. As they progress,
who have rental income (section 9), in the case of the assignment
the claim, which the landlord against tenants. "
56. In § 24 para. 1 at the end of this sentence connects:
"To achieve the spending, ensure and sustain the income cannot be applied
expenses that have already been in earlier tax periods in spending
to achieve and maintain the revenue assurance, applied. "
57. In § 24 para. 2 (a). (b)) point 3, after the word "rules" deleted
Note link no. 26).
58. In § 24 para. 2 (a). (c)), the words "destroyed for reasons of"
replaced by the words "eliminated as a result."
59. In § 24 para. 2 (a). (f)) at the end of this text: connects and
premiums paid by the self-employed, who are not
been insured and insure the daily dose when the work
the inability of the private insurance companies, and only up to the amount of insurance on the
statutory sickness insurance provided for by specific provisions, ^ 21) ".
60. In § 24 para. 2 (a). ch) first sentence, including notes no 26ch) reads as follows:
"real estate tax paid, and even if, if it is paid for
the original taxpayer when a change of ownership rights to real estate, ^ within 26 h)
real estate transfer tax paid, even in the case if the
paid to the guarantor of the original owner, ^ 26ch) and the fees paid
relating to the activities of which are subject to income tax, on the road
the tax, as well as other taxes, except as provided in section 25.
26ch) § 8 para. 1 (b). and) Act No. 357/1992 Coll., as amended by
amended. ".
61. In § 24 para. 2 (a). ch) the third sentence is added:
"This expenditure (goods) shall be applied in the tax period following the
the tax period covered by foreign tax not included
the tax liability in the country. ".
62. In § 24 para. 2 (a). I) after the word "reserve", the following words shall be inserted:
"and provisions".
63. In § 24 para. 2 (a). (j)) at the end of section 2, the attached these words:
"on the medical examination and medical examinations provided for by the Special
the legislation ".
64. In § 24 para. 2 (a). k) point 1 the words "included in" is inserted
the word "business".
65. In § 24 para. 2 (a). k) point 3, in the first sentence after the word "mass"
the footnote reference is inserted No. 5) and in the second sentence, the following sentence:
"For the determination of expenditure for consumed fuel ^ 5) can be used
the average prices charged in the tax period their decisive
dealers in the Czech Republic, the Ministry of Finance shall publish in
Financial newsletter after the tax year. If the taxpayer
declares in the course of 1993 part of the reporting period,
provide it with information on the average cost of the tax. It shall apply to
higher prices, a taxpayer is required to demonstrate evidence of their it purchase. ".
66. § 24 para. 2 (a). l) is added:
"l) damage resulting from natural disasters or damages caused by
According to the police by an unknown offender or confirmation as increased expenses in the
the measures provided for by specific provisions, ".
67. § 24 para. 2 (a). o) is added:
") for taxpayers in the system using double-bookkeeping price
the acquisition of ^ 20) for receivables acquired through assignment, and only up to the amount of income
arising from their payment by the debtor or the assignee when it
a subsequent assignment, ".
68. section 24 para. 2 (a). with):
"with) for taxpayers using double-double-entry accounting system
1. the value of the claim in its assignment, and that the amount of income
resulting from its assignment and plus used a corrective entry
or reserve (part of it) by a special Act, ^ 22a)
2. the price of acquisition of the ^ 20) for receivables acquired through assignment, up to the amount
revenue resulting from the payment of the debtor or the assignee when it
a subsequent assignment and increased by the amount applied adjustments or
reserve under the special law, ^ 22a) ".
69. § 24 para. 2 (a). t) is added:
"t) input price of tangible assets and intangible assets excluded from the
depreciation (section 27), with the exception of the inventory of land and the cost of
intangible assets acquired a shareholder or a member of
cooperatives, whose book depreciation expense (cargo) are not referred to in point (a)
in), and it only up to the amount of revenue from their sales, and net book value
technical evaluation after termination of the lease by the tenant of depreciable, and it
only to the amount paid by the landlord, ".
70. § 24 para. 2 (a). s) including notes # 26j) reads as follows:
"y) for taxpayers using double-double-entry accounting system value
of the claim or by assignment of receivables acquired acquisition price for
claims against the debtor,
1. where the Court rejected the proposal on 26i bankruptcy ^) or set aside
audition for lack of assets of the debtor,
2. that is in bankruptcy and settlement proceedings, ^ 26i) based on the results
bankruptcy and composition proceedings,
3. who is a company in liquidation, it is not enough if the proceeds from the
disposal to satisfy the remaining claims, ^ 26j)
4. who died, and the claim could not be met, or the recovery of the
dědice debtor,
5. which was a legal person and without legal successor has been extinguished and the creditor
not with the original borrower economically or in terms of personnel related person
or the physical person (§ 23 para. 7).
Similarly, this applies to the claim, if its fully cover the depreciation using
reserve or repair items that were created by a special Act, ^ 22a)
or which was established pursuant to Act No. 498/1990 Coll., on the conversion of foreign exchange
assets and liabilities in foreign receivables and Payables organizations in
the context of the exchange-rate arrangements,
26j) section 27e of the economic code. ".
71. In § 24 para. 2 (a). behind) after the word "car" connect this
the words "no later than two years after the release of the apartment".
72. In § 24 para. 2 at the end of the letter a) is replaced by a comma and dot
the following point zb), which read as follows:
"the zb) expenditure (costs) to the completed superstructure, building, and construction
editing ^ 32) reconstruction and modernization of the individual assets that
they are not technical evaluation pursuant to § 33 para. 1. ".
73. In § 24 para. 4 (b). and the comma) after the words "8 years" is replaced by a dot
and the following sentence shall be inserted:
"The term of lease is calculated from the date on which the matter was left to the tenants
in a condition fit for normal use, ".
74. In § 24 para. 6 at the end of the dot is replaced by a semicolon and connects
with this text: "expenditure to reach, ensuring and maintaining the income
It is only the proportion of rent attributable to the agreed period of the lease on the
actual duration of the lease or rent actually paid is less than the
dilute an aliquot portion of rent attributable to the real time of the lease. ".
75. § 24 para. 7 read as follows:
"(7) for the acquisition price of a share of a company or cooperative with
for the purposes of the Act deems the value of the paid-up monetary and non-monetary
deposit or a member of the cooperative, including the share premium or price
the acquisition of ^ 20) participating interests in consideration of acquisition of the shares or
the price fixed for the purposes of inheritance tax and gift tax ^ 26b) in case of acquisition
share of the bequest or donation. In kind embedded companion in
the business of the company or a member of the team, if the companion
or the physical person (§ 2), shall be valued at the shareholder or Member
as well as non-monetary income at the time of deposit (§ 3 (3)).
Tangible fixed assets or intangible assets that have been included in the business
the assets of the taxpayer referred to in paragraph 2, shall be valued at amortised cost (section 29 (2))
and in the case of other asset book value. If the deposit
the property, which was not included in the commercial property and was taken
or acquired in less than five years before inserting it into the business
companies or cooperatives, they shall be the purchase price, and in the case of
the acquisition by inheritance or donation, a price determined for the purposes of inheritance tax
and gift. In kind embedded companion in the business
the company or a member of the team, if that partner or Member
legal person (section 17), the shareholder or member in the case of
tangible fixed assets and intangible assets at amortised cost (section 29 (2))
and in the case of other asset book value. ".
76. section 24, the following paragraph 8 is added:
"(8) For a natural disaster, for the purposes of this Act, shall be deemed an unavoidable
fire and explosion, lightning, storms with wind speeds above 75 km/h, flood,
flood, hail, slumping of the soil sesuny soil and rock collapse, if
they did not occur in the context of industrial or construction operations,
slumping or landslide and earthquake reaching at least 4. the degree of
On the Richter scale indicating the macroseismic effects
earthquake. The amount of damages must be accompanied by authorized insurance companies, even in the
If the taxpayer is not insured, or opinion of the expert. ".
77. § 25 para. 1 (b). p) is added:
"p) technical evaluation (section 33),".
78. In § 25 para. 1 (b). r), after the words "(a)" the following words are inserted:
"ch) and".
79. In § 25 para. 1 (b). t) is attached at the end the following words: "and
at the same time is not subject to excise duty ".
80. in § 25 para. 1 (b). in the end of the connecting) the words: "with the
the exception referred to in section 24, ".
81. In § 25 para. 1 (b). w), point 2, at the end of the third sentence of the dot
be replaced by a semicolon and the following words are added: "participation in the
equity or share with voting rights in the tax period shall be
as a proportion of the sum of the State on the last day of each month and the number of months
in the tax year. ".
82. In § 25 para. 1 (b). x) in the second sentence, the words "with interest
provided "shall be replaced by" with the interest on the loans required ".
83. section 25, the following paragraph 3 is added:
"(3) the harm referred to in paragraph 1 (b). n) means the physical deterioration
(damaged or destroyed) property owned by the taxpayer, and that of the
objective and subjective reasons, if the asset is as a result of damage
is disposed of. Mankem means invetarizační the difference, when the actual state is
less than an accountant. For these damages and shortages are not technological and
technical disposals and disposals resulting from the natural properties of the inventory
emerging e.g. rozprachem, in the context of shrinking of the technology decreases
in the production, procurement and marketing process (natural disposals of stocks
the material, goods, work in progress, semi-finished and finished products),
ztratné in the retail sale and not due to the deaths of animals that are not
for the purposes of the law of tangible property, and to the amount of economically justified
standards of natural decreases and ztratného provided for the taxpayer. Administrator
taxes may assess whether the standards set out above corresponds to the nature
the activities of the taxpayer and the usual standards of other taxpayers with the same
or similar activities, and the discrepancy is to modify the tax base. Damage
It is not necessary to be shown by an unavoidable death or the loss of an animal base
the herd. ".
84. In section 26 para. 2, the amount "Eur 10000" is replaced by "Eur 20000"
and the words "operational mine workings" are inserted after the words: "and tiny
structures defined in the special rules in addition to the svážnic ^ 29) ". After the words
"permanent crops" are a reference to the comment # 29) deleted.
85. Note # 29):
"29) § 3 (1). 2 (a). a) and b) Decree of the Federal Ministry for
technical and investment development no 85/1976 Coll., on the more detailed editing
territorial management and building code, as amended by Decree No. 155/1980 Coll. ".
86. In § 26 para. 3 (b). (c)), the amount "Eur 10000" is replaced by "20
USD ".
87. In section 26 para. 4, after the words "price is higher than $ 2,000"
the words ", starting with the tax period of 1996 40 0000 Eur" and the words
"trafficking" with the words "or a deposit of a shareholder (member of the
cooperatives) ".
88. section 26 para. 6 read as follows:
"(6) in the amount of annual Depreciation depreciation calculated under sections 31 and 32 can be
apply of tangible fixed assets and intangible assets accounted for in property
the taxpayer at the end of the relevant reporting period except where indicated
in paragraph 7 (b). (b)), and (c)). ".
89. In § 26 para. 7 (b). point 4) at the end of attached these words:
"or when their borrowing of movable tangible property (§ 28 para. 7) ".
90. section 26 para. 7 (b). (b)) including notes no. 29 c) is added:
"(b)) of tangible fixed assets and intangible assets acquired during the
the reporting period and accounted for in the assets of the taxpayer at the end of
the tax year in which the taxpayer continues to depreciate, starting
original owner pursuant to § 30 para. 12 (a). a) to (e)), g) and (h)), and
tangible movable property to which the taxpayer acquired the property right in
during the tax period, the obligation to ensure
the transfer of rights, ^ 29 c) and has the assets recorded in the assets at the end of
of the reporting period,
29 c) of section 553 of the civil code. ".
91. section 26 para. 8 reads as follows:
"(8) for the purposes of the law is not Depreciation taxpayer required to apply,
You can also interrupt the depreciation but the next time depreciation is necessary to
continue as if depreciation was not interrupted, and under the
the conditions that apply at the time of the interruption of the taxpayer (the owner or
the lessee) lump sum expenses under section 7 or section 9. If the taxpayer
(owner or tenant) will apply a flat-rate amount, expenditures cannot be for this
taxation period depreciation applied in proven amount and about this time
extended depreciation for tax purposes. For the implementation of expenditure
flat-rate amount leads the taxpayer (owner or tenant) depreciation only
given. ".
92. section 26, the following paragraph 9 is added:
"(9) Growing of perennial crops units with a fertility of more than
the three years referred to in paragraph 2 means
and the fruit trees planted on) a continuous plot of land with an area of 0.25 ha in
density of at least 90 trees per 1 ha,
(b) fruit bushes planted on) a continuous plot of land with an area of 0.25 ha in
density of at least 1000 of the vines on 1 ha
(c)) and planted a vineyard. ".
93. In paragraph 27 (b). and the amount of ') $ 10,000 "is replaced by" 20 000
CZK ".
94. In paragraph 27 (b). (e)), after the words "works of art, ^ 30) ' shall be the
the words: "which are the tangible property and".
95. In paragraph 27 (b). (j)) is replaced with a comma at the end of a period and the following
the letter k), which read as follows:
"to) the tangible movable property acquired by the creditor as a result of the collateral security
the transfer of rights, ^ 29 c) and for ensuring this commitment and for
provided that during this time, it will depreciate the original owner,
If the contract of loan with the lender. ^ 23e) ".
96. In § 28 para. 2 are deleted, the words "and intangible assets", and at the end of
connects this sentence:
"This provision can be applied even in cases where the tenant has hired to file
at the same time incorporating the movable and immovable property owned by multiple owners
or venturers. ".
97. In § 28 para. 3 at the end of the first sentence of the dot is replaced by a semicolon and
connect with these words: "it is in the Group hashes in the
which is classified leasehold tangible fixed assets and depreciated according to § 31 or
§ 32. ".
98. In article 28, paragraph 6, the following paragraph 7 is added:
"(7) the transfer of ownership of tangible movable property as a result of
the collateral security transfer 29 c) on the creditor ^ may the assets
depreciation of the original owner, if the creditor shall conclude a contract of
^ 23e) out of those assets for collateral security transfer
rights. ".
The present paragraph 7 shall become paragraph 8.
99. section 29 para. 1 reads as follows:
"(1) an input price of tangible fixed assets and intangible assets means
a) unit cost, ^ 31) if taken for consideration. When you purchase the leased
assets with a tenant of odpisoval technical improvements pursuant to section 28 of the
paragraph. 3, is included in the entry price except as provided in paragraph 4 (i)
net book value of this technical evaluation. For assets
the taxpayer referred to in section 2 of the ownership at the time took longer than five years before the
paste it into assets, or more than five years before the
the start of the lease, the price referred to in point (d)),
(b)) own costs ^ 31) if the acquired or manufactured for its own account,
(c) the value of the outstanding claims) secured the transfer of rights, 29 c) ^ ^ u
tangible movable property that remains in the possession of the creditor,
(d) the reproduction purchase price) in other cases determined in accordance with
specific legislation or judicial expert when that price cannot be determined
According to special regulations; the immovable cultural monuments
reproduction purchase price down as the price of the building determined in accordance with
the specific rules ^ 31b) without taking account of the category of cultural relics,
the historic age of the cultural monuments and works of art and
uměleckořemeslných works, which are part of the building. For the taxpayer that
is rental income under section 9, should be the replacement cost
fix already at the start of the lease,
(e)) at the acquisition of property by inheriting or donating, the price fixed for the purposes of
the inheritance tax or gift tax, if passed by the acquisition of more than
for five years, increased by the cost of repairs and technical improvement;
If the time between the acquisition of more than five years, the input price price
referred to in subparagraph (d)).
Part of the entry prices referred to in subparagraphs a) to (d)) is the technical improvement
made after the registration of the tangible assets and intangible assets in the
the assets of the taxpayer, with the exception of the technical assessment carried out on the
immovable cultural monument, at least in the first year of depreciation.
If the original owner in the cases referred to in § 30 paragraph 2. 12 did not begin with
depreciation, it is for the transferee's cost of the tangible assets and intangible assets
asset entry price, from which the original owner of the depreciation applied. ".
100. section 29 para. 3 read as follows:
"(3) the technical assessment of input price increases (hereinafter referred to as" enhanced
entry price "), and at the same time the asset depreciable pursuant to § 32 and
net price (hereinafter referred to as "increased net book value") of the
the property, with the exception of the technical evaluation of the
and depreciated by the lessee),
(b)) carried out on immovable cultural monument,
(c)) that is part of the entry prices referred to in paragraph 1. ".
101. section 29, the following paragraph 4 is added:
"(4) a taxpayer who odpisoval technical improvements and expense delimited
in § 26 para. 3 (b). (c)) related to the property of odkoupeným under contract
financial lease with subsequent purchase of the lease, the acquisition will increase
the price of the odkoupeného property of the input (the net) price has already depreciated
other assets in the tax period, when the asset is purchased, and
continues in the current depreciation. ".
102. In § 30 paragraph 2. 2 the second sentence reads as follows:
"Method of depreciation for each newly acquired tangible fixed assets and intangible fixed
the property provides the owner with the exception referred to in paragraph 12, and cannot be
change it all the time its depreciation. ".
103. In § 30 paragraph 2. at the end of paragraph 6 deleted dot and connect
the following words: "or by the competent authority on the basis of a mandate in the Special
Act. ".
104. In § 30 paragraph 2. 7 before the previous sentence, this sentence is inserted:
"In a technical evaluation carried out on the immovable cultural monument [§
29 para. 3 (b). (b))], the annual depreciation shall be equal to one patnáctiny
input prices. ".
105. In § 30 paragraph 2. 12 (a). (b)) at the end of connecting these words: "or
acquired the municipality, if the asset has been owned by the municipality and
was included in its assets ".
106. In § 30 paragraph 2. 12 (a). (g)) at the end of the dot is replaced by a comma and
It connects the letter h) is added:
"h) a taxpayer who has acquired the right to use the tangible movable property
a contract for the loan, ^ 23e) for collateral security transfer
^ 29b) 's rights to this property. ".
107. In § 30 paragraph 2. at the end of paragraph 12 connects this sentence:
"In depreciation of tangible movable property, if a taxpayer continues to
This property became again the property rights obligation that was
ensure the transfer of rights, ^) and that way 29b applied for
ensure the commitment referred to in subparagraph (h)). ".
108. section 33 para. 1 reads as follows:
"(1) the technical assessment for the purposes of this Act, the always
expenditure on completed superstructure, outbuildings and construction work, ^ 32)
reconstruction and modernization of the assets if more costly for an individual
assets in the aggregate in the tax year 1995 amount to $ 10,000, and starting with the
tax period 1996 amount to $ 2,000. There are also technical appreciation
the said expenses not exceeding the amounts that the taxpayer on
the basis of its decision to apply as the expenditure (cost) according to § 24 para.
2 (a). zb). ".
109. In § 34 paragraph 1. 1, the first sentence reads as follows:
"You can deduct From the tax base of tax loss, which originated and has been
charged for the previous tax year or part of a maximum in the
the seven following tax periods immediately after the reporting period
that is the amount of tax loss. ".
110. In § 34 paragraph 1. 1, the last sentence shall be deleted.
111. In § 34 paragraph 1. 2, the first sentence reads as follows:
"For the determination of the tax losses that can be deducted pursuant to paragraph 1,
the provisions of § 23 and § 33 38n up. ".
112. In § 34 paragraph 1. 3 at the end of subparagraph (c)) is replaced by a comma and dot
It connects the letter d), which read as follows:
"(d)) the amount specified in points (a) to (c))), if they are first tenants
under the contract of financial leasing with the subsequent purchase of the leased tangible
assets, provided that the landlord was the first owner of the leased
assets and has not taken the deduction referred to in points) to c). ".
The penultimate sentence of paragraph 3 is deleted.
113. In § 34 paragraph 1. 4 at the end of the first sentence is replaced by a comma and dot
connect with the following words: "or the lessee in a proper condition to
typical use (article 24, paragraph 4). ".
114. section 34 para. 5 (b). a) is added:
"and, if they are not) planes used by air transport operators and
aerial works on the basis of the concession and operators of air released
schools, and on motorcycles and cars, if they are not used
the operators of the motorized road transport and taxi operators to
the basis of the concession and the operator issued by the driving instructors, ".
115. section 34 para. 6 read as follows:
"(6) the right to deduct under paragraph 3 (b). a) to (c)) shall cease if the
occurred within three years following the year when the deduction or its part
applied to the disposal of an asset, except for disposal as a result of damage
caused by a natural disaster [section 24, paragraph 2, point (a). l)] or rentals
This asset. Upon termination of the right to deduct the taxpayer shall be obliged to
increase the profit or the difference between the income and expenditure of the
the claimed deduction referred to in paragraph 3, or an applied part according to
paragraph 7 in the tax period, when the claim has lapsed. Similarly,
progresses of the lessee, which applied the deduction referred to in paragraph 3 (b). (d)),
If their financial leasing and subsequent purchase of the leased without
tangible assets except their financial lease as a result of
the damage caused by natural disaster, according to § 24 para. 2 (a). l).".
116. In § 34 paragraph 1. 7, the words "registration of the tangible assets" shall be replaced by
the words "when the right to deduct arose".
117. In § 34 paragraph 1. 8, the second sentence shall be deleted.
118. In § 35 para. 1 (b). and the numeral "7 500)" is replaced by "9
000 ".
119. In § 35 para. 1 (b). (b)), the amount "Eur 26 500", the words "
and, starting with the tax period of 1996 by an amount of EUR 32, "and on the
end connect the following words: "and the proportion of this amount, if
the result of the converted number of employees referred to in paragraph 2 decimal
the number ".
120. In § 35 para. 1 (b). (c)) in the last sentence the words "§ 13 para. 1 "
replaced by the words "§ 7 para. 4 "and the words" § 13 para. 3 "shall be replaced by
"§ 7 para. 5. "
121. In § 35 para. 3 are deleted the words ", with the exception of mutual and
investment funds ".
122. In § 36 odst. 2 (a). and point 1), after the words "interim certificates"
the following words shall be inserted: "profit participation certificates,".
123. In § 36 odst. 2 (a). point 8) after the word "insurance" is inserted
Note link no ^ 34b), which read as follows:
"34b) Law No. 187/1991 Coll., on insurance, as amended by Act No.
320/1993 Coll. ".
124. In § 36 odst. 2 (a). a) in the penultimate sentence of the words "are deleted in the
cash transactions ".
125. In § 36 odst. 3 at the end of the third sentence of the dot is replaced by a comma and
connect with these words: "with the exception of its dividend income from shares and
share certificate, on which the taxable amount shall be rounded down to the whole pennies
down. ".
126. In § 36 odst. 3, the last sentence shall read:
"If the flow of foreign currency interest income (interest income) of the deposit account,
the current account, which is not in accordance with the terms of the Bank intended to do business, and from the
the party holding the sheet, the basis in a foreign currency, without
rounding. ".
127. In § 36 odst. 3, the last sentence connects the following sentence:
"The dividend income from the shares or the share certificate with tax deducted (section
38d), attributable to the individual securities, not rounded, but
the total amount of tax withheld the payer of any dividend income
arising from one taxpayer shareholding of one issuer or of the
holding of investment securities of one mutual fund is rounded up to whole
the Crown down. ".
128. In § 36 odst. 4, after the words "the shares of investment funds ' shall be
the following words: ", of the profit participation certificates".
129. In paragraph 36 deleted paragraph 7.
130. In § 38 paragraph 1(a). 1 in the first sentence, the words "in paragraph 2" shall be replaced by
the words "in paragraphs 2 to 4" in the fourth sentence, the words ' are deleted for
income from dependent activity and ".
131. In § 38 paragraph 1(a). 2, the words "tax base and the tax on the income from the interest on the
Foreign Exchange accounts and certificates of deposit sheets denominated in foreign currency "shall be replaced by
the words "tax on interest (interest income) generated in foreign currency from
deposit account, current account, which is not in accordance with the terms of the Bank intended to
business, and from the party holding the sheet ".
132. section 38, the following paragraphs 3 and 4 are added:
"(3) for the conversion of the tax base for the special tax rate (section 36)
relating to the revenue referred to in section 22 of the Act, with the exception of interest
resulting in foreign currency of the deposit account, current account, which is not
under the terms of the Bank intended to do business, and from the party holding the sheet, it
tax payer, which has its registered office or residence in the territory of the Czech Republic,
the course "foreign exchange-sales" in accounting. ^ 20) If tax payer
performs a cover on its own Exchange account, apply for the conversion of
the tax base for the special tax rate the course "Foreign Exchange Center" put forward in
accounting. ^ 20)
(4) when converting the income for the calculation of the advance on income tax from dependant
activities and emoluments shall apply the course "middle" (foreign exchange, foreign currency)
set by the Czech National Bank for the last day of the calendar month
preceding the month in which the deposit is coagulated. ".
133. section 38 (a) of paragraph 1. 1 including notes # 39b) reads as follows:
"(1) the income tax advances paid in the course of the prepayment period.
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 year
the period up to the last day of the period for filing a tax return in
the following tax period. When calculating the amount and periodicity of backups will
is based on the last known tax liability. ^ 39a) for the last known
tax liability and for calculating the amount of the advances in the periodicity of the prepayment
the period also considers the amount that the taxpayer itself calculated and stated
(additional) indicated in the tax return for the period immediately preceding the
zdaňovacímu period, with effect from the day following the deadline for
tax (additional) tax return, and if the tax (additional)
Returns filed late, with effect from the day following the date of its
Administration, to the effectiveness of ^ 39b) other changes the last known tax liability
According to this provision, or the specific rules. After the end of
the tax period, the tax paid in the course of
count on reimbursement of the actual amount of tax.
39B) section 67 para. 4 of Act No. 337/1992 Coll., as amended
regulations. ".
134. In paragraph 38 (a) of paragraph 1. 6, after the words "and the partial tax base"
the words: "is equal to, or".
135. In paragraph 38 (a) of paragraph 1. 8 are deleted, the words "with the exception of the provisions
paragraph 7 ".
136. In paragraph 38 (a) of paragraph 1. 10 the words "paragraph are deleted. 1 to 6 ".
137. Under section 38b is deleted the words "or shall".
138. In paragraph 38 c at the end of subparagraph (a) after the words ". (c)) "shall be inserted after the words:" and with
the exception of the foreign embassies in the country. ".
139. In paragraph 38d paragraph. 1 the words "paragraph are deleted. 1 to 6 ", and the words" in the
the benefit of the taxpayer, "shall be inserted after the words:" However, for income referred
in § 22 para. 1 (b). (c)), 586e), f) and (g)), points 1, 2, 5 and 6 and for interest and
other income from loans and loans accruing to taxpayers
referred to in § 2 (2). 3 and § 17 para. 4. "
140. In paragraph 38d paragraph. 3 the first sentence reads as follows:
"The taxpayer is obliged to pay the tax withheld at source, to your local
the tax until the end of the next calendar month after the date on which the
required to make the deduction referred to in paragraphs 1 and 2. ".
In the second sentence, the period is replaced by a comma and the following words are added:
"If the tax authority at the request of the taxpayer otherwise.".
141. In paragraph 38d paragraph. 7, after the words "Confirmation of payment of the tax levied
the crash "adds a period and the remaining text is deleted.
At the end of paragraph connects this sentence:
"Confirmation can ask a taxpayer through payer.".
142. In paragraph 38d paragraph. 8, after the words "to which the payer" is inserted the word "tax".
143. Under section 38e para. 4 (b). (b)) are deleted, the words "or residence".
144. Under section 38f para. 5, the word "force" shall be replaced by "other".
145. In § 38 g of paragraph 1. 2, after the words "(paragraph 38ch 4) "comma replaces
dot, the rest of the sentence is deleted and the following sentence:
"The condition is that the taxpayer has signed with all these taxpayers on the
the relevant tax period, the tax declaration according to § 38 paragraph 1(a). 4 and
excluding income tax exempt and income from which tax is levied
special tax rate, it does not have other income greater than $ 100. It is also not
required to file a tax return, the taxpayer, which generate revenue from
employment and functional benefits from abroad that are in accordance with §
38F excluded from taxation. ".
146. In § 38 g deleted paragraph 3 and paragraph 4 shall be renumbered
as paragraph 3.
147. In § 38 h of paragraph 1. 1 (b). (b)), after the words "(hereinafter referred to as" premiums ")"
the words "that is in accordance with special regulations ^ 21) shall be obliged to
to pay the employee, and the words "for a reduction," shall be replaced by the word "reduced".
148. section 38 h of paragraph 1. 2 is added:
"(2) the advance of taxable wages or paid per calendar posted
month shall be:
Taxable wage backup from taxable
wages
in excess of
from EUR to Czk
00 7 0000 15%
7 0000 12 0000 1 050 CZK + 20% "-7 000 CZK
$ 12 0000 17 0000 2 050 + 25%--"--12 000 CZK
17 0000 47 0000 3 300 EUR + 32% "-17 000 CZK
47 000 + Czk 12 900 + 40%--"--47 000 Eur".
149. section 38 h of paragraph 1. 3 read as follows:
"(3) Backup of the taxable wages arising from the payer, for which the taxpayer
He signed a Declaration on the relevant tax period under § 38 paragraph 1(a). 4,
is deducted under paragraph 2. Backup from taxable wages arising from the
the Bill for which the taxpayer has not signed the relevant taxation period
the declaration provided for in § 38 paragraph 1(a). 4, is deducted under paragraph 2,
at least in the amount of 20% of taxable wages without taking account of paragraph 1
(a). (c)), unless the income taxed special tax rate in accordance with § 6
paragraph. 4, or in accordance with § 36 odst. 1 (b). a).".
150. In § 38 h of paragraph 1. 10 in the first sentence, the words "no later than five days after the
completion of the payroll ' are replaced by the words "within five days after the payment,
a remittance or crediting wages in favour of the taxpayer, but no later than
five days after the date on which the obligation will be charged in accordance with the applicable accounting
regulations ".
151. In paragraph § 38ch 1, the first sentence reads as follows:
"The taxpayer that he has already received in the tax year taxable wages only
from one or more tax payers including wages gradually cleared
or paid by the taxpayer in the payer in addition at a time when
the taxpayer for them already performs a function or activity-dependent and
He signed for the Declaration to tax payers according to § 38 paragraph 1(a). 4 and 5,
may request in writing on the implementation of the annual Showdown of the last backups from
those taxpayers, and at the latest within 15. February after
tax period. ".
152. In § 38ch para. 2 at the end of the first sentence is replaced by a comma and dot
connect with these words: "for which the taxpayer has signed a declaration to the tax
According to § 38 paragraph 1(a). 4. ".
153. In § 38 paragraph 1(a). 1 at the end of the second sentence is replaced by a comma and dot
connect with these words: "signed by the taxpayer at the same time the Declaration
in accordance with paragraph 4 and or these facts in the already signed declarations
at the same time indicate. ".
154. In § 38 paragraph 1(a). at the end of paragraph 3 shall be replaced with a comma and dot
connect with the following words: "and sign the Declaration referred to in paragraph 4.".
155. In § 38 paragraph 1(a). 4, after the words "tax payer" the following words are inserted:
"collide the backup according to § 38 h of paragraph 1. 2 and ".
156. In § 38 paragraph 1(a). 5 in the first sentence, after the words "tax payer"
the following words: ", for which the taxpayer signed a statement referred to in paragraph
4. "
157. In § 38 paragraph 1(a). 5 (b). (c)), the amount "Eur 24 000 ' is replaced by
"26 400 Czk.
158. § 38 paragraph 1(a). 5 (b). (d)):
"(d)) what was the amount of his retirement pension, if in the past
the tax year does not exceed $ 26 400. ".
159. section 38 paragraph 1(a). 6 and 7:
"(6) a taxpayer may sign the Declaration referred to in paragraph 4 of the same
the period of a calendar year for a single payer.
(7) If a taxpayer does not prove decisive for the recognition of
non-taxable amounts of the tax base or to sign the Declaration
in accordance with paragraph 4, within the time limit, the taxpayer will take into account these
the facts subsequently during the annual clearing of advances, where the taxpayer
the operative event for the recognition of tax exempt amounts from the tax base
or signed by the Declaration referred to in paragraph 4 no later than the 15. February
the year following the end of the tax year. ".
160. section 38, the following paragraph 8 is added:
"(8) If, during the year to change the facts decisive for the calculation of the
advances on tax and income tax, the taxpayer is obliged to notify them in writing (eg.
change in the statement) tax payer no later than the last day of the calendar
the month in which the change occurred. Tax payer records the change in payroll
sheet. ".
161. In § 38 l of paragraph 1. 1 (b). (c)), the word "disability" shall be replaced by
"full disability" and "disabled" by the words "full disability".
162. section 38 l of paragraph 1. 1 (b). (f)) item 1:
1. nourishes household adult the child up to the age of 26 years
age, which does not receive full disability pension and can't consistently
to prepare for a future career or engage in gainful employment for
illness or accident, or because of long-term adverse health
the State is neschopno to perform gainful activity, on a continuing basis ".
163. section 38 l of paragraph 1. 1 (b). f) point 2 is added:
"2. receives another pension, whose one of the conditions is that it is fully
disability, or his request for a full disability pension was rejected from
for reasons other than for the reasons that it is fully disabled, and when the overlapping claim
the old-age pension, full disability pension and a partial disability pension, ".
164. In § 38 m at the end of this sentence connects:
"Additionally, this obligation does not apply to public companies.".
165. the following section is inserted after section 38 m 38n, which reads as follows:
"§ 38n
Tax loss
(1) if the expenditure (costs) prepared pursuant to § 23 of the income
adjusted in accordance with section 23, the difference is the tax loss.
(2) the tax loss is assessed. For the assessment and additional assessment of tax
losses shall apply mutatis mutandis to the provisions of the specific rules ^ 28b)
assessment and additional tax assessment.
(3) the provisions of the preceding paragraphs also apply to taxpayers referred to in §
2, unless otherwise specified in § 5. ".
166. In section 40 para. 3 at the end of this sentence connects:
"If it were based on Act No. 145/1961 Coll., on income tax
of the population, and by Act No. 389/1990 Coll., on income tax
of the population, from the operation of such exempted facilities, they can no longer
These income exempt under § again 4 (4). 1 (b). e).".
167. In paragraph 40, the deleted paragraph 21.
168. In item (1-20) of the annex to the law before the name of the following Word
"Only".
169. In item (2-15) of the annex to the Act, the words "from the stacks
any material "shall be replaced by the words" for any
materials ".
170. In the annex to the law to depreciation Group 2 the following entries
(2-74) and (2-75) are added:
(2-74) 29.22.15 stackers and tractors
(2-75) 28.11.23: scaffolding and formwork ".
171. In the annex to the Act in depreciation Group 3 item (3-5):
(3-5) 28.11.23 other construction metal
in particular: the design of hop gardens
In addition: scaffolding and formwork ".
172. In the annex to the Act in depreciation Group 3 deleted item
(3-23).
Article II
The Czech National Council Act No. 589/1992 Coll., on social
Security and contribution to the State employment policy, as amended by
the Czech National Council 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. 58/1995 Coll. and Act No. 118/1995 Coll., is amended as follows:
1. In article 7 (2). 1 (b). and the number "26.25)" is replaced by "26", the number
"" "3.3 3.6", "number", "number 20.4 19.5" and the number "2.25" number
"3.2".
2. In article 7 (2). 1 (b). (b)), the figure ' 8.75 "is replaced by" 8 ", the number
"1.2" number "1.1", "number", "number of 6.5 6.8" and the number "," number of 0.75
"0.4".
3. In article 7 (2). 1 (b). (c)), ' 30.2 "is replaced by" 18.4 "
the number "," number "27.2 26", the number "3", "" and the number "3.6 4.8" number
"4.4".
4. In article 7 (2). 1 (b). (d)), the figure ' 30.2 "is replaced by" 18.4 "
the number "," number "27.2 26" and the number "3" by "3.6".
Article. (III)
Article III of Act No. 259/1994 Coll., amending and supplementing Act
The Czech National Council No. 586/1992 Coll., on income taxes, as amended by
amended, and the law of the Czech National Council No. 586/1992 Coll., on the
the Securities Act, as amended, is hereby amended and the following
as follows:
1. point 3 is deleted.
2. in paragraph 12, the words "(a). w) "shall be inserted after the words:" paragraph 2 ".
Article IV
The Czech National Council Act No. 185/1991 Coll., on insurance, as amended by
Act No. 320/1993 Coll. and Act No. 60/1995 Coll., is amended as follows:
1. in paragraph 14 deleted paragraph 7.
2. In section 14, paragraphs 8 to 10, renumbered 7 to 9.
Article. In
Transitional provisions regarding article. (I)
1. Taxpayer preparing their accounts in the system of double-entry bookkeeping can starting with the
tax period 1995 to apply as the expenditure (cost) to achieve,
securing and maintaining the income a year not more than 10% of the unpaid part of the
value of the claim or the acquisition price for receivables acquired through assignment,
for which the due date occurred before the end of 1994, with the exception of
the claims referred to in § 24 para. 2 (a). y) points 1, 2 and 3. Overall,
can be claimed as an expenditure (cost) no more than the remaining portion of the value
of the claim or by assignment of the purchase price receivables acquired. Similarly,
You can do this even with the entire file such 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 related legal entities, for which the average shares
in the capital of another person or the average of the shares voting rights
the tax year (or part of the tax year) is higher than 25%;
the average of the shares shall be determined as the quotient of the sum of the State on the last day
each month, and the number of months in the tax year, or part thereof,
c) between persons of loved ones, ^ 20 c)
(d)) by way of grants, loans and advances, or
(e)) by a special Act. ^ 15b)
Taxpayer, for which there has been a transition from a system of simple accounting
accounting accounting in the system of double-entry accounting, may, in
the tax year in which the charges in the system of double-entry accounting,
apply as an expenditure (cost) to achieve, ensuring and maintaining the income
under that provision, a multiple of 10% of the unpaid part of the value
of the claim or by assignment of receivables acquired the acquisition price and the number of
the years that have passed since 1995, until 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, a taxpayer in the business progresses and
other self-employment, and upon termination of the lease.
2. The amount of the tax withheld in accordance with § 38d or to ensure the tax under section 38e in
cases in which the undertaking has been charged before the 1. in January 1995, the payer is
Tax liable to its locally competent tax administrators to 31. January
1996.
3. where the taxable person, the amount of income tax to be lower or
tax loss higher than its last known tax liability ^ 39a)
the relevant tax year or that the incurred tax loss, you may
submitted no later than 31 December 2006. December 1996 additional tax return
(the tax bill). The tax entity can do the same, if he
tax liability does not arise over its known tax ^ 39a)
the relevant tax year or if the tax liability does not arise
and examines the tax loss. In this additional tax return cannot be
apply a higher amount of deductible items pursuant to § 34 paragraph 1. 3 and
items that reduce the taxable amount under § 15 para. 8 and section 20 (2). 7 and 8,
than those applied in the tax return lodged by the tax body in
the statutory deadline, with the exception of the amounts deductible items
relating to an increase in the tax base of a perceived additional tax
entity. This provision will be used already during the tax
period of 1995.
4. Interest on deposits insurance ^ 34b) with the bank, credited starting with 1. January
1995, undertakings are part of the tax base (section 20 (1)).
5. in the case of assets registered in the property taxpayer to the 31. in December 1995, for
whose inclusion in tangible fixed assets was established entry price
in excess of $ 10,000, for depreciation follows the law of the Czech
the National Council No. 586/1992 Coll., as amended by the end of 1995.
6. in the case of contracts for financial leasing with subsequent purchase of the leased tangible
assets and intangible assets of closed until 31 December 2006. in December 1994, the period
rent pursuant to § 24 para. 4 and § 30 paragraph 2. 4 be assessed according to the time
depreciation provided for by the law of the Czech National Council No. 586/1992 Coll., on
the version in force until 31 December 2006. December 1994.
7. The provisions of § 24 para. 2 (a). s) paragraphs 4 and 5 shall apply only to
claims with the term to maturity from 1 January 2006. January 1995;
receivables whose depreciation is fully cover the use of Bank reserves, or
adjustments pursuant to section 5 of the Act of the Czech National Council No. 593/1992 Coll., on
as amended.
8. If the taxpayer in accordance with the applicable accounting regulations odpisoval
1. in January 1993 a corrective entry to a property, posted as a result of
deposit business of the company or a member of the cooperative continues
accordance with GAAP in this depreciation adjustments
and depreciation is an expense to achieve, and maintain a secure income.
9. When you change depreciation group of tangible assets and intangible assets in the
the annex to the Act, the taxpayer is obliged to change the depreciation group already
depreciable assets from the tax year in which the amendment
efficiency. A similar requirement is to the taxpayer when changing rates (section 31)
or coefficient (section 32).
10. Investment Fund and mutual fund ^ 16) may the provisions of § 34 paragraph 1. 1
for the first time apply to tax losses incurred for the tax year 1996.
11. for the technical assessment of immovable cultural monuments registered in
taxpayer of depreciable assets and until 31 December 2006. December 1994, when
the depreciation process according to the Czech National Council Act No. 586/1992 Coll.
in force until the end of 1994.
Čl.VI
Final provisions
1. The provisions of article. I, points 4, 6, 10, 18, 41 to 46, 48 to 54, 56-58,
60, 62 to 70, 72, 73, 76-83, 87-91, 94-109, 111-117, 119,
120, 122, 123, 126, 128, 130 to 135, 136, 139-142, 144-146, 151,
152, 156, 165-169, 170-172, art. III, IV and article. In sections 1, 4 to 11
shall apply for the first time for the determination of the tax liability for the year 1995 and in
the taxation of income from employment and functional benefits charged to
tax year 1995.
2. The provisions of article. I, points 1 to 3, 5, 7 to 9, 11 to 17, 19 to 36, 38 to
40, 47, 55, 59, 61, 71, 74, 75, 84, 86, 92, 93, 110, 118, 121, 124,
125, 127, 129, 138, 143, 147-149, 150, 153 to 155, 157 to 161 and 162
up to 164 shall apply for the first time for the determination of the tax liability for the year 1996.
3. The provisions of article. (II) shall apply for the first time for the year 1996.
Article. (VII)
The President of the Chamber of deputies of the Parliament is to ratify, in the collection of
the laws declared the full text of the Czech National Council Act No. 586/1992 Coll.
on income tax, as is apparent from later laws.
Article. (VIII)
This Act shall take effect on 1 January 2000. August 1995.
Uhde in r.
Havel, v. r.
Klaus r.
15B) § 33a of the Act No. 229/1991 Coll., as amended.
16) Act No. 248/1992 Coll., on investment companies and investment
funds.
20 c) § 116 et seq.. of the civil code.
34B) Law No. 187/1991 Coll., on insurance, as amended by Act No.
320/1993.
39A) § 41 para. 1 of Act No. 337/1992 Coll., as amended
regulations.
