Act No. 157 / 1993 Coll.
Act amending and supplementing the Act of the Czech National Council No. 586 / 1992 Coll., on Income Taxes, as amended by the Act of the Czech National Council No. 35 / 1993 Coll. and Act No. 96 / 1993 Coll., Act of the Czech National Council No. 337 / 1992 Coll., on the Administration of Taxes and Fees, as amended by the Act of the Czech National Council No. 35 / 1993 Coll., and the Act of the Czech National Council No. 593 / 1992 Coll., on reserves for the determination of the income tax base
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Effective from 01.06.1993
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157
THE LAW
of 19 May 1993
amending and supplementing the Act of the Czech National Council No. 586 / 1992 Coll., on Income Taxes, as amended by the Act of the Czech National Council No. 35 / 1993 Coll. and Act No. 96 / 1993 Coll., Act of the Czech National Council No. 337 / 1992 Coll., on Tax and Charges Administration, as amended by the Act of the Czech National Council No. 35 / 1993 Coll., and the Act of the Czech National Council No. 593 / 1992 Coll., on Reserves for the Determination of the Income Tax Base
Parliament has decided on this law of the Czech Republic:
The Act of the Czech National Council No. 586 / 1992 Coll., on Income Taxes, as amended by the Act of the Czech National Council No. 35 / 1993 Coll. and Act No. 96 / 1993 Coll., is amended as follows:
1. In Article 2, the following paragraph 5 is added:
"(5) Taxpayers residing abroad who have been seconded by a foreign entity as experts (experts) with specific knowledge for the purpose of providing professional assistance to legal persons established in the Czech Republic and resident in the Czech Republic only for the purpose of such professional assistance shall be regarded as taxpayers with a tax obligation relating only to income from resources in the Czech Republic."
2. Article 4 is renumbered paragraph 1.
the following paragraph 2 is added:
"(2) The exemption referred to in paragraph 1 (e) shall not apply where the taxpayer renounces the exemption by notifying the tax administrator, not later than within the time limit for filing the tax return for the tax period during which those resources and equipment were put into service. The exemption shall not apply even if ownership rights are transferred to such resources and equipment to another owner. ';
3. In the first sentence of Paragraph 5 (4), the words "no more than 15 days before or no more than 15 days after the end 'are replaced by the words" 15 days before or 15 days after the end'.
The following sentence shall be inserted after the first sentence: "Where there is evidence of income that is economically attributable to both the past tax period and the following tax period, they shall be considered as income of the tax period to which the taxpayer is assigned. '
4. Article 6 (2) reads as follows:
"(2) The taxpayer with income from dependent activity and functional benefits is hereinafter referred to as" employee, "the income payer as" employer. "'
5. Article 6 (4), including footnote:
"(4) Revenue accruing from resources in the Czech Republic is, after a reduction under paragraph 12 (a), a separate tax base for taxation at a special tax rate (§ 36), where
(a) the revenue referred to in paragraph 1 (a) on the basis of legal relations concluded between the employee and the employer for a period not exceeding a total of five calendar days in a calendar month and the aggregate amount of which shall not exceed CZK 3000 in a calendar month;
(b) the revenue referred to in paragraph 1 (a) and paragraph 9, the aggregate amount of which shall not exceed CZK 1000 in the calendar month if the income generated by the employer's staff member for which the staff member does not apply tax-free amounts on the basis of the tax and the amount for partial reimbursement of the transport and travel costs for the calculation of the tax advances under the special rule. (b)
This is not the case in cases where the income generated by the employer by the employee with whom he has an additional employment relationship at the same time.
4b) § 87 of Act No. 337 / 1992 Coll., on the Administration of Taxes and Fees, as amended by Act No. 35 / 1993 Coll. and Act No. 96 / 1993 Coll. '
6. in Article 6 (8), the following points (ch) and (i) and the footnote are added:
"(ch) income from the dependent activity of taxpayers referred to in Article 2 (3) from employers having their registered office or residing abroad, not including income from activities carried out in a permanent establishment (§ 22 (2)),
(i) the value of non-cash donations provided from the fund of cultural and social needs in accordance with the relevant regulation, 6a) for employers not covered by this regulation, the value of non-cash donations provided under similar conditions from social funds or from profit (income) after tax, up to an aggregate amount of CZK 2000 per year for each employee.
6a) Decree No. 210 / 1989 Coll., on the Fund of Cultural and Social Needs. '
7. Article 6 (10) reads as follows:
"(10) They shall not be regarded as a functional benefit and shall not be the subject of a tax on the reimbursement of expenses rendered in connection with the performance of a function to which entitlement under the special rules arises, except for the reimbursement of income foregone. ';
8. Article 6 (12) (b) reads as follows:
"(b) an amount of CZK 200 for each calendar month of work on the part of the cost of travel to and from work of the worker, where the employee is working for the employer on more than five calendar days in a calendar month and not in the case of staff whose agreed or agreed regular place of work has a descriptive number identical to the place of residence,"
9. in Article 6 (12), the following point (c) is added:
"(c) 30% of the income from the dependent activity of the taxpayers referred to in Article 2 (5)."
10. in Article 7 (7), the words "with the exception referred to in Article 12 (1)" shall be inserted before the words "at the level."
11. in Article 7 (7) (c), "30%" is replaced by "25%."
12. In Article 7 (8), at the end of the last sentence, the dot is replaced by a comma and the following text is added: "except for compulsory social security premiums and contributions to state employment policy and general health insurance premiums, which the taxpayer may apply in addition to the proven amount '.
13. in Article 9 (4), the words "to achieve, secure and maintain income" shall be inserted after the word "spent."
14. In Section 9, the following paragraph 5 is added:
"(5) Where the taxpayer applies the expenditure referred to in paragraph 4, the amounts of the expenditure shall include all the expenses incurred by the taxpayer in connection with the achievement of the rental income referred to in paragraph 9. ';
15. in Article 10, the following paragraph 2 is added:
"(2) The income referred to in paragraph 1 resulting from the joint ownership of spouses shall be taxed on one of them. ';
Paragraphs 2 to 9 shall be renumbered paragraphs 3 to 10.
16. In Paragraph 12 (1), the following sentence is added after the last sentence: "If the revenue and expenditure are not distributed equally between the participants in the association, the participants of the association may apply the expenditure relating to them only to the established amount. '
17. the words "to the police of the Czech Republic" shall be inserted after the word "Education."
18.
Subject matter
(1) The subject of tax is income (income) from all activities and treatment of all assets (hereinafter referred to as income), unless otherwise specified.
(2) The subject of the tax is not income obtained by the acquisition of shares under a special law, (1) by inheritance or donation of real estate or movable property, or property rights other than income derived therefrom.
(3) For taxpayers who are not set up or set up for business purposes, 17) are subject to tax income from activities which generate profits or which can be achieved, income from which the tax is levied at a special rate (§ 36), rental income, advertising income and revenue from member contributions, with the exception of tax exemptions [§ 19 (a)].
(4) In particular, interest associations of legal persons shall be regarded as taxpayers under paragraph 3 where such associations have legal personality, civil associations including trade unions, political parties and political movements, state-recognised churches and religious societies, foundations, municipalities, budgetary and contribution organisations, state funds, health funds, social and employment funds.
(5) For the national property fund (18), only income on which the tax is levied at a special rate (§ 36) is subject to tax. "
19. in Article 19 (a), the following shall be inserted after the words "legal persons," including the footnote: "professional chambers with optional membership 18a)."
18a) For example Act ČNR No. 301 / 1992 Coll., on Economic Chamber of the Czech Republic and Agrarian Chamber of the Czech Republic, as amended by Act No. 121 / 1993 Coll. '.
20.
"(b) the revenue of the taxpayers referred to in Article 18 (3), resulting from an activity which is their mission and cannot be the subject of competition with other persons, revenue received from entities having their own advertising or resident outside the Czech Republic, provided that it is not provided through a permanent establishment (§ 22 (2)) and revenue from additional activity to the extent specified in the implementing regulation; for budgetary and contribution organisations, income from activities defined by the founder in order to fulfil their essential purpose 18b) and income from leases taken into account in relation to the budget of the founder.
18b) Act ČNR No. 576 / 1990 Coll., on the Rules of Management of the Budget Funds of the Czech Republic and the Municipality of the Czech Republic (Budget Rules of the Republic), as amended. "
21. In Paragraph 19 (c), the word "regular" is deleted.
22.
"(d) the income of housing cooperatives from the rent for cooperative flats and cooperative garages and from the remuneration for the services provided with their use,"
23. In Paragraph 19, the text is replaced by the following:
"(h) revenue resulting from the write-off of compensation obligations made under the Special Act, 19a)
(ch) economic result (profit or loss) resulting from the liquidation of the assets, 19a)
19a) Act No. 328 / 1991 Coll., on bankruptcy and settlement, as amended. '
24. Paragraph 19 becomes paragraph 1 and paragraph 2 is added as follows:
"(2) The exemption referred to in paragraph 1 (e) shall not apply where the taxpayer renounces the exemption by notification to the tax administrator no later than the time limit for filing the tax return for the tax period during which the resources and equipment were put into service. The exemption shall not apply even if ownership rights are transferred to such resources and equipment to another owner. ';
25. Paragraph 20 (2), including the footnotes, reads:
"(2) (b) the taxable amount, adjusted in accordance with Paragraph 23. Part of this economic outturn is the write-off of the instrument 20) in respect of the acquired assets; the active adjustment item for the acquired assets shall be amortised at the beginning of the liquidation and the passive item at the end of the liquidation, with the exception of the proportional part of the adjustment item relating to the tangible assets and intangible assets the value of which is adjusted by the residual price pursuant to Article 24 (2) (b). ';
(19b) Paragraph 6 (2) of the Commercial Code.
20) Act No. 563 / 1991 Coll., on Accounting. Guidelines on the Accounting Schedule and Principles of Simple Accounting, published in the Collection of Laws. '
Article 26 (20) (3) reads as follows:
"(3) In the case of an investment company generating mutual funds (16), the taxable amount is determined separately for the investment company and separately for the individual mutual funds."
27. the words "to the police of the Czech Republic" shall be inserted after the word "Education."
28. In Article 20, the following paragraph 5 is added:
"(5) Revenue accruing to taxpayers in the system of simple accounting, in the period 15 days before the beginning or 15 days after the end of the tax period to which they belong economically, shall be treated as revenue arising from that tax period. If there is evidence of income which is economically attributable both to the past tax period and to the subsequent tax period, it shall be regarded as income of the tax period to which the taxpayer assigns it. The assessment of expenditure shall be treated mutatis mutandis. '.
Paragraph 5 shall become paragraph 6.
29. in § 21, the words "and the balance of liquidation (§ 20 (2))" are deleted.
30. In the introductory sentence of Paragraph 22 (1) (d), the words "and from permanent establishments of taxpayers having their registered office or residence abroad" shall be added after the words "in the Czech Republic."
31. in Paragraph 22 (1) (d) (1), the words "computer programs (software)" shall be inserted after the words "plans."
32. Paragraph 22 (1) (d) (4) shall be replaced by a semicolon at the end of the comma and the following sentence shall be added: "For the purposes of this Act, the difference between the agreed price and the normal price on the market (Paragraph 23 (7)) and interest not recognised as expenditure (cost) under Section 25 (w) shall be considered as profit shares."
33.In Paragraph 22 (1) (d), the dot is replaced by a comma at the end and the following point 9 is added:
"9. the shares of the public company members and the shares of the associates of the limited company. '
34. In the first sentence of Paragraph 22 (2), the words "or leased 'are inserted after the words" or leased'.
35. in the first sentence of Paragraph 23 (3), the words "the amounts deducted from the tax base pursuant to Article 34 (3) in the event of non-compliance with the conditions laid down shall be inserted after the words" incorrect. "
36. Paragraph 23 (4) reads as follows:
"(4) The taxable amount referred to in paragraph 1 shall not include:
(a) revenue on which the tax is levied at a special rate (Paragraph 36);
(b) profit (loss) on the sale of the securities due, except for notes, between the holders before the maturity date;
(c) income from the purchase of own shares below par value, resulting in a reduction in the capital;
(d) amounts already taxed by the same taxpayer under this Act. "
37. Paragraph 23 (8) reads as follows:
"(8) In the case of taxpayers whose business or other gainful activity is terminated (Section 7), the taxable amount referred to in the preceding paragraphs shall be adjusted for the tax period preceding the date of commencement of the liquidation or cancellation,
(a) if they account in the double-entry system for balances on reserves created, accrued income, accrued expenses, accrued income and future costs;
(b) if they account in a system of simple accounting, of the amount of claims and liabilities, of the price of unused stocks, of the balances of reserves created, of the amounts of fixed-term rent referred to in Article 24 (2) (h) and of the amounts of revenue and expenditure which are economically attributable to the following tax period pursuant to Articles 5 (4) and 20 (5). In the case of natural persons, when re-selling unused stocks already included in the tax base, only the difference in excess of the price at which the unused stocks were sold shall be included in the taxable base. '
38. in Article 24 (2) (b), the words "adjusted by the proportion of the remaining value of the adjustment item for the acquired property, 20) shall be inserted after the words" intangible assets. "
39. Paragraph 24 (2) (f), including footnote:
"(f) social security contributions and contributions to national employment policy and general health insurance premiums paid by public companies to members of that company, limited partnership for associates and employers under the Specific Regulations (21) and expenditure on social benefits provided instead of compulsory insurance benefits;
21) Act No. 589 / 1992 Coll., on Social Security Insurance and Contribution to State Employment Policy, as amended. Act No. 592 / 1992 Coll., on Insurance for General Health Insurance, as amended. '
40. in § 24 (2) (h):
"(h) rent, including rent, in the case of financial leasing followed by the purchase of a hired item, but for taxpayers charging in a simple accounting system at a pro rata rate from the agreed time for the relevant tax period, irrespective of the date of payment; for the first time, rent may be applied in the year in which the rent payment was made. ';
41. in Paragraph 24 (2) (k) (2), the words "the amount of compensation for fuel consumed" shall be replaced by the words "the amount specified in paragraph 6."
42. In § 24 (2) (k) (3):
'3. for the carriage by a toll vehicle not included in the property of the payer, except for the hire of a basic refund rate and the reimbursement of expenditure on fuel consumed; in the case of lorries and buses, the rate of the basic refund for passenger road motor vehicles increased to twice that, ';
43.In Paragraph 24 (2), the dot point of point (p) is replaced by a comma and the following points (r), (s) and (t) are added:
"(r) the total price of the acquisition of property securities for the tax period in the case of their sale;
(s) in the case of fees charged in the double-entry system, the value of the claims up to the amount of the proceeds from their sale;
(t) expenditure (cargo) on the acquisition of tangible property excluded from depreciation (§ 27) and land in the event of its sale. '
44. in Paragraph 24 (4), the introductory sentence is replaced by the following: "The rent of a financial lease, followed by the purchase of a hired item, is recognised in expenditure (costs) on condition that"
45. in Article 24 (4) (a), "may" is replaced by "must."
46. In Article 24, the following paragraph 6 is added:
"(6) The expenditure (costs) referred to in paragraph 2 (k) (2) shall be determined either:
(a) in the amount shown for purchased fuel but not exceeding the amount of reimbursement of expenditure 5) in respect of fuel consumed increased by:
1. passenger cars by 20%,
2. trucks and buses of 25% or 30% when driving a trailer; or
(b) at the rate of reimbursement of expenditure 5) for the matter consumed plus
1.15% per km of goods (goods) and services with stops at short distances and taxi and car schools,
2.5% per km travelled in the city over 100,000 inhabitants according to the last census,
3.5% per km in January, February, November and December.
If the above conditions are met, the percentage increases referred to in (b) in points 1 to 3 shall be added. The method chosen shall be applied to all motor vehicles owned by the taxpayer and hired out and shall not be changed during the tax period. ';
47. in Article 25 (c), the words "except as referred to in Article 24 (2) (r)" shall be added at the end.
48. in § 25 (v) read:
"(v) creation of cost adjustments, 20) '.
49. in § 25 (w) read:
"(w) interest paid on loans and loans granted by entities participating, directly or indirectly, in the management, control or capital of the recipient of the loan or loan, equal to interest on the amount by which the sum of loans and loans thus granted exceeds four times the amount of equity during the tax period and six times the amount of equity for banking and insurance companies. In the case of loans from entities not participating in the management, control or capital of the recipient of the loan or loan, 10 times the amount of the equity. Participation in control or capital shall mean ownership of more than 25% of the shares in the capital or voting rights. ';
50. In Article 26 (1), the words "Article 30 'shall be inserted after the words" under'.
51. in Article 26 (2), the words "sets of articles having separate technical and economic purposes" shall be replaced by "sets of movable goods with separate technical and economic purposes."
52. In Paragraph 26 (4), the word "cost. 20)" is replaced by "expenditure exceeding CZK 20,000."
53. Paragraph 26 (5), including footnote:
"(5) For the purposes of this Act, depreciation shall mean the inclusion of depreciation of tangible property and intangible property registered in the taxpayer's property on 31 December of the current year, which relates to the provision of taxable income, in expenditure (costs) to ensure such income. The legal successor to a taxpayer who has been cancelled without carrying out the liquidation may apply a depreciation of one half of the calculated annual depreciation for the tax period for assets registered on 31 December of the current year. A write-off of one half of the calculated annual write-off for the tax period may be made in respect of the disposal of tangible assets and intangible assets as a result of the sale before 31 December of the current year, registered as a taxpayer on 1 January of the current year, except for taxpayers passing on pursuant to Paragraph 30 (4). Similarly, it is possible to proceed in cases where, during the tax period, the assets of the State are transferred in accordance with special regulations, 29a) to be liquidated without liquidation and entered into liquidation.
29a) Act No. 427 / 1990 Coll., on transfers of State ownership to other legal or natural persons, as amended. Act No. 92 / 1991 Coll., on the Conditions for Transfer of State Assets to Other Persons, as amended. '
54. In Section 27, the introductory phrase is "Tangible and intangible assets excluded from depreciation: '.
55. in Article 27 (a):
"(a) the property transferred free of charge under a lease contract with a subsequent purchase of the hired item, if the expenditure (costs) related to its acquisition does not exceed CZK 10,000,"
56. In Article 27, at the end of the dot, point (i) is replaced by the following:
"(i) intangible assets transferred by a member of a trading company or a member of a cooperative to a core capital, provided that they have been acquired free of charge (e.g. brand name, know- how, etc.)."
57. In Paragraph 28 (1), the word "owner 'is replaced by the words" a taxpayer who has the right of ownership or the right of management in respect of such property (the owner)'.
58. In Paragraph 29 (1), the following sentence is added at the end: "The entry price referred to in points (a) to (c) shall also include the technical evaluation made in the first year of depreciation."
59. In Paragraph 29 (3), the words "with the exception referred to in paragraph 1 'shall be inserted after the words" the entry price'.
60. In Paragraph 30 (1), the following sentence is added after the table: "Tangible and intangible assets which cannot be classified in depreciation groups according to the Annex to the Act with the exception referred to in paragraphs 5 and 6 shall be classified in depreciation group 2 for depreciation purposes. '
61. Paragraph 30 (4) reads as follows:
"(4) The leased items for the lease with the subsequent purchase of the hired item may be written off, except for real estate, up to 90% of the entry price evenly over the lease period, provided that the lease period is at least 40% of the depreciation period provided for in paragraph 1, but not less than three years. If the lease period exceeds 40% of the depreciation period, an additional one percent of the entry price above 90% up to 100% of the entry price may be written off for each one percentage of the depreciation period. Paragraph 31 and 32 shall not apply in determining the depreciation method. '
62. In Paragraph 30, paragraphs 5 and 6 are added, including the footnote:
"(5) The annual write-off of the openings of new quarries, sandstone, clay and technical reclamation, provided that they are not part of the tangible property in which the entry price is included, of temporary building 31a) and of mining works, shall be determined as a proportion of the entry price and the fixed duration. Similarly, tangible assets whose life or duration is determined in years of a general binding regulation shall be amortised.
(6) In the case of forms, models and templates (Sections 411 8, 416, 535 4), the annual depreciation is determined as a proportion of the entry price and the specified period of application or of the specified number of castings or mouldings produced.
31a) Act No. 50 / 1976 Coll., on Territorial Planning and Construction Regulations (Construction Act), as amended, and Regulations implementing it. '
63. In Paragraph 34 (1), the following sentence is added: "This provision shall not apply to mutual funds and investment funds. 16)."
64. In Paragraph 34, the following paragraphs 3, 4 and 5 are inserted after paragraph 2:
"(3) Furthermore, 10% of the entry price of the tangible property acquired by way of consideration or under its own control in the tax period may be deducted from the taxable amount if the tangible property is classified under headings 3 to 6 of the Annex to this Act and under heading 9, provided that the period between acquisition and sale is at least three years.
(4) The deduction referred to in paragraph 3 may not be applied to:
(a) motorcycles, passenger cars and aircraft;
(b) tangible assets located abroad or used for more than 183 days in the relevant tax year abroad;
(c) chartered tangible property.
(5) The right to deduct 10% of the entry price of the tangible assets referred to in paragraph 3 shall also be conferred on the payer who operates passenger transport by passenger cars on the basis of a concession issued. "
Paragraph 3 shall become paragraph 6.
65. Paragraph 36 (1) (c) reads as follows:
"(c) 1% of the rent for the financial lease, followed by the purchase of the hired item."
66. Paragraph 36 (2) to (4) reads as follows:
"(2) The specific rate of income tax resulting from resources in the territory of the Czech Republic for taxpayers referred to in Sections 2 and 17, unless otherwise provided for in paragraph 1, shall be:
(a) 25%;
1. interest or dividend income on shares, provisional certificates, profit participation certificates, bonds, deposit certificates and deposits equivalent to them, coupons and investment coupons, with the exception referred to in point (c);
2. profit participation in limited liability companies, limited liability companies;
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Regulation Information
| Citation | Act No. 157 / 1993 Coll., amending and supplementing the Act of the Czech National Council No. 586 / 1992 Coll., on Income Taxes, as amended by the Act of the Czech National Council No. 35 / 1993 Coll. and Act No. 96 / 1993 Coll., Act of the Czech National Council No. 337 / 1992 Coll., on Tax and Charges Administration, as amended by the Act of the Czech National Council No. 35 / 1993 Coll., and Act of the Czech National Council No. 593 / 1992 Coll., on Reserves for the Determination of Income Tax Base |
|---|---|
| Regulation Type | - |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 01.06.1993 |
|---|---|
| Effective from | 01.06.1993 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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