Act No. 129 / 1999 Coll.
Act amending Act No. 587 / 1992 Coll., on excise duties, as amended, Act No. 588 / 1992 Coll., on Value Added Tax, as amended, Act No. 586 / 1992 Coll., on Income Tax, as amended, and Act No. 61 / 1997 Coll., on Lime
Valid
Law
Effective from 01.07.1999
129
THE LAW
of 23 June 1999
amending Act No 587 / 1992 Coll., on excise duties, as amended, Act No 588 / 1992 Coll., on value added tax, as amended, Act No 586 / 1992 Coll., on income taxes, as amended, and Act No 61 / 1997 Coll., on alcohol
Parliament has decided on this law of the Czech Republic:
Act No. 586 / 1992 Coll., on Income Taxes, as amended by Act No. 35 / 1993 Coll., Act No. 96 / 1993 Coll., Act No. 157 / 1993 Coll., Act No. 196 / 1993 Coll., Act No. 168 / 1993 Coll., Act No. 42 / 1994 Coll., Act No. 85 / 1994 Coll., Act No. 114 / 1994 Coll., Act No. 248 / 1994 Coll., Act No. 149 / 1998 Coll., Act No. 32 / 1995 Coll., Act No. 18 / 1997 Coll., Act No. 151 / 1997 Coll., Act No. 209 / 1997 Coll., Act No. 248 / 1995 Coll., Act No. 248 / 1995 Coll.
1. Paragraph 16 (1) reads as follows:
"(1) The tax on the tax base reduced by the non-taxable part of the tax base (§ 15) and the deductible items from the tax base (§ 34), rounded down to 100 CZK, is:
| Základ daně | Daň | Ze základu přesahujícího | |
|---|---|---|---|
| od Kč | do Kč | ||
| 0 | 102 000 | 15 % | |
| 102 000 | 204 000 | 15 300 + 20 % | 102 000 Kč |
| 204 000 | 312 000 | 35 700 + 25 % | 204 000 Kč |
| 312 000 | a více | 62 700 + 32 % | 312 000 Kč.“. |
2. Paragraph 21 (1) reads as follows:
"(1) The tax rate, with the exception referred to in paragraphs 2 and 4, shall be 31% of the tax base reduced by the items referred to in paragraphs 34 and 20 (7) and (8) and rounded down to thousands of crowns."
3. in Article 36 (2) (a), "25%" is replaced by "15%."
Act No. 61 / 1997 Coll., on alcohol and amending and supplementing Act No. 455 / 1991 Coll., on Business Business (Trade Act), as amended, and the Act of the Czech National Council No. 587 / 1992 Coll., on Consumer Taxes, as amended, (Lime Act) are amended as follows:
1. In Article 9 (1), the following second sentence is added:
"Denaturations shall be carried out in the presence of an authorised official of the Financial Office, unless the Financial Office decides otherwise. ';
2. In Article 9 (4), the following second sentence is added:
"The denaturing record shall be endorsed by the Financial Office. ';
3. In Article 12, the following paragraph 5 is inserted after paragraph 4:
"(5) The Ministry of Finance may revoke or amend an authorisation issued pursuant to paragraph 1 if the circumstances in which it was issued change. ';
Paragraph 5 shall become paragraph 6.
4. In Article 17 (1) (d), the words ", Article 9 (1) 'shall be inserted after the words" in Article 4 (3)'.
The tax liability on excise duties incurred before the date of application of this Act shall be governed by existing legislation.
Efficacy
This Law shall take effect on 1 July 1999, with the exception of Article III, which shall take effect on 1 January 2000.
Klaus v. r.
Havel v. r.
Zeman v. r.
Sign in for notes, favorites and notifications
Regulation Information
| Citation | Act No. 129 / 1999 Coll., amending Act No. 587 / 1992 Coll., on Consumer Taxes, as amended, Act No. 588 / 1992 Coll., on Value Added Tax, as amended, Act No. 586 / 1992 Coll., on Income Taxes, as amended, and Act No. 61 / 1997 Coll., on Lime |
|---|---|
| Regulation Type | Law |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 30.06.1999 |
|---|---|
| Effective from | 01.07.1999 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
Comments 0