What is Decree No. 112 / 2023 Coll.?

Decree No. 112 / 2023 Coll., amending Decree No. 457 / 2020 Coll., on forms for value added tax, as amended by Decree No. 358 / 2021 Coll., and Decree No. 525 / 2020 Coll., on forms for income tax, as amended — Decree amending Decree No. 457 / 2020 Coll., on forms for value added tax, as amended by Decree No. 358 / 2021 Coll., and Decree No. 525 / 2020 Coll., on forms for income tax, as amended.

When it became Decree No. 112 / 2023 Coll. effectiveness?

Decree No. 112 / 2023 Coll. became effective 27.04.2023.

Is Decree No. 112 / 2023 Coll. still valid?

Yes, Decree No. 112 / 2023 Coll. is still valid and effective.

How many times was it Decree No. 112 / 2023 Coll. amended?

Decree No. 112 / 2023 Coll. has 3 time versions of the text.

Decree No. 112 / 2023 Coll.

Decree amending Decree No. 457 / 2020 Coll., on forms for value added tax, as amended by Decree No. 358 / 2021 Coll., and Decree No. 525 / 2020 Coll., on forms for income tax, as amended

Valid Order Effective from 27.04.2023

Text versions: 27.04.2023 26.04.2023

ČÁST PRVNÍ Čl. I ČÁST DRUHÁ Čl. II ČÁST TŘETÍ Čl. III

112

DECLARATION

of 18 April 2023

amending Decree No. 457 / 2020 Coll., on forms for value added tax, as amended by Decree No. 358 / 2021 Coll., and Decree No. 525 / 2020 Coll., on forms for income tax, as amended

The Ministry of Finance sets out, pursuant to § 72 paragraphs 4 and 5 of Act No. 280 / 2009 Coll., Tax Code, as amended by Act No. 283 / 2020 Coll.:

ČÁST PRVNÍ

Amendment of the Order on form submissions for value added tax

Čl. I

Decree No 457 / 2020 Coll., on forms for value added tax, as amended by Decree No 358 / 2021 Coll., is amended as follows:

1. In Article 2, at the end of paragraph 1, the dot is replaced by a comma and the following point (n) is added:

"(n) the value added tax control report is set out in Annex 14 to this Decree."

2. The following Annex 14 is inserted after Annex 13:

"Annex No 14 to Decree No 457 / 2020 Coll.

ČÁST DRUHÁ

Amendment of the Decree on forms for income tax

Čl. II

Decree No. 525 / 2020 Coll., on forms for income tax, as amended by Decree No. 335 / 2021 Coll., Decree No. 437 / 2021 Coll. and Decree No. 312 / 2022 Coll., are amended as follows:

1. In Article 2, at the end of paragraph 1, the dot is replaced by a comma and the following points (l) and (m) are added:

"(l) the tax return on windfall profits is set out in Annex 12 to this Decree,

(m) the notification of the shifting of the average of the adjusted comparative bases of taxation within the group of companies with unexpected profits is set out in Annex 13 to this Decree. "

2. the following Annexes 12 and 13 are inserted after Annex 11:

"Annex No 12 to Decree No 525 / 2020 Coll.

Příloha č. 13

Annex No 13 to Decree No 525 / 2020 Coll.

ČÁST TŘETÍ

EFFECTIVE

Čl. III

This Decree shall take effect on the day following that of its publication.

Minister of Finance:

Ing. Stanjura v. r.

ČÁST PRVNÍ Čl. I ČÁST DRUHÁ Čl. II ČÁST TŘETÍ Čl. III

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Regulation Information

Citation	Decree No. 112 / 2023 Coll., amending Decree No. 457 / 2020 Coll., on forms for value added tax, as amended by Decree No. 358 / 2021 Coll., and Decree No. 525 / 2020 Coll., on forms for income tax, as amended
Regulation Type	Order
Author	-
Collection	Code of Laws

Date of Promulgation	26.04.2023
Effective from	27.04.2023
Effective until	-
Status	Valid

The regulation text is for informational purposes only.