Act No. 113 / 2016 Coll.
Law amending certain laws in connection with the adoption of the Law on the Registration of Sales
Valid
Law
Effective from 01.12.2016
113
THE LAW
of 16 March 2016
amending certain laws in connection with the adoption of the Law on the Registration of Sales
Parliament has decided on this law of the Czech Republic:
Amendment of the Income Tax Act
Act No. 5 / 2004, Act No. 5 / 2004, Act No. 5 / 2004, Act No. 5 / 2004, Act No. 5 / 2004, Act No. 5 / 2004, Act No. 5 / 2004, Act No. 5 / 2004, Act No. 5 / 2004, Act No. 5 / 2004, Act No. 5 / 2004, Act No. 5 / 2004, Act No. 5 / 2004, Act No. 5 / 2004, Act No. 5 / 2004, Act No. 5 / 2004, Act No. 5 / 2004, Act No. 5 / 2004, Act No. 5 / 2004, Act No. 5 / 2004, Act No. 5 / 2004, Act No. 5 / 2004, Act No. 5 / 2004, Act No. 5 / 2004, Act No. 5 / 2004, Act No. 5, Act No. 5 / 2004, Act No. 5, Act No. 5, Act No. 5 / 1999, Act No. 5, Act No. 96, Act No. 96, Act No. 99, Act No. 5 / 1999, Act No. 5 / 2004, Act No. 5, Act No. 2004, Act No. 5, Act No. 5, Act No. 2004, Act No. 2004, Act No. 2004, Act No. 2004, Act No. 2004, Act No. 5, Act No. 2004, Act No. 2004, Act No. 1999, No 1999
1. in Paragraph 4 (1) (f), the following point 4 is added:
"4th prize of the receipt lottery under the law governing the registration of sales,"
2. In Paragraph 19, the dot is replaced by a comma at the end of paragraph 1 and the following point (zq) is added:
"(zq) prices from the receipt lottery under the law governing the registration of sales. ';
3. In § 35ba, at the end of paragraph 1, the dot is replaced by a comma and the following point (h) is added:
"(h) discount on sales records."
4. The following Section 35bc is inserted after § 35bb, which includes the title:
Discount on sales records
(1) The amount of the discount on sales records is CZK 5,000. The tax rebate shall not exceed the amount of the positive difference between 15% of the separate activity tax base and the basic fee rebate.
(2) The discount on the registration of sales can only be applied in the tax period in which the taxpayer first registered the sales which, under the Law on the registration of sales, is required to be registered. "
Amendment of the Value Added Tax Act
Act No. 635 / 2004 Coll., Act No. 669 / 2004 Coll., Act No. 124 / 2005 Coll., Act No. 215 / 2005 Coll., Act No. 217 / 2009 Coll., Act No. 120 / 2010 Coll., Act No. 172 / 2007 Coll., Act No. 261 / 2007 Coll., Act No. 266 / 2007 Coll., Act No. 296 / 2007 Coll., Act No. 124 / 2008 Coll., Act No. 126 / 2008 Coll., Act No. 125 / 2008 Coll., Act No. 125 / 2008 Coll.
1. Paragraph 101a, including the title, reads:
Electronic form of administration
(1) The payer is obliged to submit electronically
(a) tax returns or additional tax returns;
(b) the inspection report or other report, except for the report referred to in Article 19;
(c) the annexes to the tax return, the additional tax return or the report.
(2) Only electronically
(a) the summary report or subsequent summary report;
(b) an application for registration or a notification of a change to the registration data; This does not apply to identified persons.
(3) The submissions referred to in paragraphs 1 and 2 may be made electronically only by a data message in the format and structure published by the tax administrator
(a) signed by a recognised electronic signature,
(b) sent via a data box;
(c) with a certified identity of the feeder in the way that it can be logged into his data box; or
(d) subsequently confirmed under the conditions laid down in the tax rules.
(4) The submission referred to in paragraph 1 or 2 for which an obligation is made electronically and which is not made by a data report in the format or structure published by the tax administrator shall be ineffective. ';
2. Paragraph 101d (2) is deleted.
Paragraph 3 shall become paragraph 2.
3. In Paragraph 102 (3), the first sentence is deleted.
4. In Annex 2, after the sentence "55 Accommodation services. ', the sentence" 56 Meal services, the supply of beverages, provided that they are not exempt as food services pursuant to Sections 57 to 59, or the submission of alcoholic beverages covered by tariff nomenclature codes 2203 to 2208 or tobacco products covered by tariff nomenclature codes Chapter 24 is added to the separate row.';
5. In Annex No 2, after the sentence "First reduced rate of duty, services corresponding to the code number of the nomenclature of the CZ- CPA production valid from 1 January 2008 and explicitly mentioned the word description of that code in the text part of that Annex. ', the sentence" Code of the tariff nomenclature shall be understood to mean the code of the description of the selected products in the customs tariff version in force).';
Transitional provisions
1. For the tax liability of value added tax for the tax period before the date of entry into force of this Act and for the rights and obligations related thereto, Act No. 235 / 2004 Coll., as effective before the date of entry into force of this Act, shall apply.
2. For the taxation of value added tax for the tax period before the date of entry into force of Article II (1) to (3), as well as for the rights and obligations relating thereto, Act No 235 / 2004 Coll., as effective before the date of entry into force of Article II (1) to (3), shall apply.
Amendment of the Administrative Charges Act
In item 1 of the Annex to Act No. 634 / 2004 Coll., on Administrative Charges, as amended by Act No. 545 / 2005 Coll., Act No. 575 / 2006 Coll., Act No. 261 / 2007 Coll., Act No. 281 / 2009 Coll., Act No. 30 / 2011 Coll., Act No. 407 / 2012 Coll., Act No. 502 / 2012 Coll. and Act No. 331 / 2014 Coll., the following point (o) is added at the end of point 1:
"o) on the decision to make a binding assessment of the determination of the registered sales CZK 1 000."
EFFECTIVE
That law shall take effect on the first day of the eighth calendar month following the date of its publication, with the exception of points 1 to 3 of Article II and point 2 of Article III, which shall take effect on the first day of the calendar month following its publication, and the third part which shall take effect on the first day of the fifth calendar month following its publication.
z. Jerman v. r.
Zeman v. r.
Sobotka v. r.
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Regulation Information
| Citation | Act No. 113 / 2016 Coll., amending certain laws in connection with the adoption of the Accounting Act |
|---|---|
| Regulation Type | Law |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 13.04.2016 |
|---|---|
| Effective from | 01.12.2016 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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