Act No. 176 / 2003 Coll.
Act amending Act No. 593 / 1992 Coll., on provisions for determining the income tax base, as amended
Valid
Law
Effective from 12.06.2003
Text versions:
12.06.2003
176
THE LAW
of 21 May 2003
amending Act No 593 / 1992 Coll., on provisions for determining the income tax base, as amended
Parliament has decided on this law of the Czech Republic:
In Act No. 593 / 1992 Coll., on provisions for the determination of the income tax base, as amended by Act No. 157 / 1993 Coll., Act No. 323 / 1993 Coll., Act No. 244 / 1994 Coll., Act No. 132 / 1995 Coll., Act No. 211 / 1997 Coll., Act No. 363 / 1999 Coll., Act No. 492 / 2000 Coll., Act No. 126 / 2002 Coll. and Act No. 260 / 2002 Coll., the following § 8b is inserted after § 8a, which includes the title and footnote No. 13i):
Adjustments to claims under guarantee for customs debt
(1) Corrections under Sections 8 and 8a of this Act may be made by taxpayers of income taxes charged in the double-entry accounting system who under the Customs Act are liable for the customs debt, to claims arising from the liability for the customs debt (i.e. security of the customs debt) under the Customs Act.
(2) The adjustments referred to in paragraph 1 may be made only up to the value of the claim corresponding to the payment of the customs debt.
(3) The guarantee may not be made out of a guarantee claim that has been met unless the debtor's debt has been due at the time of payment determined by the customs authorities and the debt has been met by an enforcement procedure. 13i)
13i) § 73 of Act No. 337 / 1992 Coll., on the Administration of Taxes and Fees, as amended. '
Transitional provision
Paragraph 8b of Act No. 593 / 1992 Coll., as amended by that Act, applies for the first time for the tax period and for the period for which the tax return is filed, beginning in 2003.
Efficacy
This Act shall take effect on the day of its publication.
Zaoralek v. r.
Klaus v. r.
Spindles v. r.
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Regulation Information
| Citation | Act No. 176 / 2003 Coll., amending Act No. 593 / 1992 Coll., on provisions for determining the income tax base, as amended |
|---|---|
| Regulation Type | Law |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 12.06.2003 |
|---|---|
| Effective from | 12.06.2003 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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