Act No. 128 / 2022 Coll.
Law on tax measures in the context of armed conflict in the territory of Ukraine caused by the invasion of Russian troops
Valid
Law
Effective from 28.05.2022
128
THE LAW
of 11 May 2022
on tax measures relating to armed conflict in the territory of Ukraine caused by the invasion of Russian troops
Parliament has decided on this law of the Czech Republic:
Measures in the area of deduction of free of charge from the tax base
(1) According to Section 15 (1) of the Income Tax Act, for the tax period 2022 to 2026, the value of the free-of-payment transactions in total may be deducted from the tax base by a maximum of 30%.
(2) For the tax period ending from 1 March 2022 to 28 February 2027, a maximum of 30% of the tax base reduced under Section 20 (8) of the Income Tax Act under Section 34 of the Income Tax Act can be deducted from the income tax base of the Income Tax Act.
(3) Paragraphs 15 (1) and 20 (8) of the Income Tax Act also apply to the free payment of benefits granted between 2022 and 2026.
(a) in order to support Ukraine's defence efforts, provided that the recipient of the free performance fulfils the conditions under which the value of the free performance can be deducted from the taxable amount; or
(b) Ukraine, its territorial authorities or legal or natural persons domiciled or resident in Ukraine, provided that the recipient of the free payment and the purpose of the free payment satisfy the conditions under which the value of the free payment may be deducted from the taxable amount.
(4) Paragraph 15 (7) of the Income Tax Act applies also to the reduction of the tax base by the value of the free payment granted by the taxpayer of the income tax of natural persons resident in Ukraine between 2022 and 2026.
(5) Paragraphs 3 and 4 may be used only for the tax period in which the free payment was granted.
(6) The tax payer on the income of natural persons with income from dependent activities is not required to submit a tax return for the tax period 2022 to 2026 if this obligation would arise only because of the reduction of the tax base by the value of the free payment granted between 2022 and 2026 of Ukraine through the representative office of Ukraine in the Czech Republic.
Income tax exemption measures
(1) Income tax shall be exempt:
(a) the income of an employee under the Income Tax Act in the form of provided accommodation for tax periods 2022 to 2026, provided by the employer under the Income Tax Act to that employee and his family member resident in the territory of Ukraine on the grounds that the member of the family left Ukraine in connection with the armed conflict in its territory caused by the invasion of Russian troops; and
(b) free income provided between 2022 and 2026 to support Ukraine's defence efforts.
(2) Paragraph 1 may be used only for the tax period in which the transaction was made.
Tax expenditure measures
(1) The expenses incurred in achieving, securing and maintaining taxable income pursuant to the Income Tax Act are expenses for non-cash benefits free of charge granted between 2022 and 2026 in order to assist Ukraine, its territorial authorities or legal or natural persons established or resident in Ukraine in the context of an armed conflict in the territory of Ukraine caused by the invasion of Russian troops for the purposes for which the value of free of charge can be deducted from the tax base.
(2) Paragraph 1 shall apply only for the tax period in which the expenditure was incurred.
(3) Where an income tax payer applies the expenditure referred to in paragraph 1 as an expense incurred to achieve, secure and maintain taxable income, the related non-cash benefits shall not be used as a non-taxable part of the taxable base or as an item reducing the taxable base.
Measures in the field of tax rebate for individuals' income tax payers
In accordance with the Income Tax Act, the contribution to the solidarity household under the Act governing the employment and social security measures in the context of the armed conflict in Ukraine caused by the invasion of Russian troops shall not be included in the husband's own income for the purposes of the discount on the spouse under the Income Tax Act since the tax period 2022.
Measures in the field of administrative charges
(1) The executive authorities and the authorities of the local authorities and the authorities of legal persons, where they exercise their powers in the field of state administration, which assess or collect administrative fees under the Administrative Charges Act ("the Administrative Office"), are hereby authorised to waive the administrative charge of a natural person entering or residing in the territory of the Czech Republic following an armed conflict in the territory of Ukraine caused by the invasion of Russian troops ("the taxpayer concerned"). This authorisation shall apply to an administrative fee for which a fee has been charged by 31 March 2023.
(2) Where the administrative authority has not collected an administrative fee from the taxpayer concerned between 24 February 2022 and the date immediately preceding the date of entry into force of this Law, it shall be regarded as waiving the collection of the administrative charge on the basis of the authorisation provided for in paragraph 1.
(3) The Administrative Office is hereby authorised to refund the administrative fee to the taxpayer concerned, selected between 24 February 2022 and the date immediately preceding the entry into force of this Law. In such a case, the administrative fee shall be reimbursed in full by the administration at the request of the taxpayer concerned. Paragraph 7 (3) and (5) of the Administrative Charges Act shall apply mutatis mutandis.
(4) The administrative authority shall publish on the official record and in a manner that allows remote access that it uses the authorisation referred to in paragraph 1 or 3, indicating the administrative fees which it waives.
Efficacy
This Act shall take effect on the day following its publication.
Pekarová Adamová v. r.
Zeman v. r.
Fiala v. r.
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Regulation Information
| Citation | Law No. 128 / 2022 Coll., on measures in the field of taxation in connection with armed conflict in Ukraine caused by the invasion of Russian troops |
|---|---|
| Regulation Type | Law |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 27.05.2022 |
|---|---|
| Effective from | 28.05.2022 |
| Effective until | - |
| Status | Valid |
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Paper No. 173
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