Government Decree No. 18 / 2024 Coll.
Government Regulation amending Government Decree No. 36 / 2023 Coll., on the format and format of the form submission for the excess income levy
Valid
Effective from 03.02.2024
18
GOVERNMENT REGULATION
of 17 January 2024
amending Government Regulation No 36 / 2023 Coll., on the format and format of the form submission for the excess income levy
The Government orders pursuant to Sections 95j (2) and 95k (4) of Act No. 458 / 2000 Coll., on the Terms and Conditions of Business and on the Enforcement of Government Administration in the Energy Sector and on the Amendment of Certain Laws (Energy Act), as amended by Act No. 365 / 2022 Coll.:
Government Decree No. 36 / 2023 Coll., on the format and format of the form submission for overincome payment, is amended as follows:
1. At the end of the title of the Government Decree, the words "and the verification of the data provided in the excessive income levy bill 'shall be added.
2. In the introductory sentence of the Decree of the Government, the words "§ 95j (2) a 'shall be inserted after the word" after'.
3. Article 1, including the title, reads:
Subject matter
This Regulation lays down:
(a) the format and format of the form submission for reporting the advance payment and billing of the excess income payment;
(b) the heading of the data entered in the accounts of the excess income levy for the second period of the levy for which it is verified that they are correct and complete and the scope of their verification. ';
4. In Section 2, the words "Model form 'are replaced by the words" Model form'.
5. In Paragraph 2, the words "No 1 'are inserted after the words" in the Annex', the current text becomes paragraph 1 and the following paragraph 2 is added:
"(2) The model for the accounting of the excess revenue levy for the second period of the levy is set out in Annex 2 to this Regulation. '
6. The following Sections 3a and 3b are inserted after Section 3, including the headings and footnotes 1:
Heading of verified data
The auditor shall verify the correctness and completeness of the data provided by the excess income levy payee in the accounting of the excess income levy for the second payment period in Section G.
Scope of data verification
(1) The auditor shall verify the accuracy and completeness of the data referred to in Article 3a to the extent of the examination providing a limited assurance of the subject matter of the verification in accordance with the international auditing standard governing verification contracts, which are neither an audit nor an examination of historical financial information1).
(2) The auditor shall confirm the accuracy and completeness of the data referred to in paragraph 1 in the verification report.
(3) In order to verify the correctness and completeness of the data referred to in Section 3a, the auditor shall use for the planning and execution of the verification contract the materiality (materiality) of 3% of the market income of the taxpayer's excess income payment provided for in the accounting of the excess income levy for the second period of the levy in Section G.
1) International standard for verification contracts ISAE 3000 - Verification contracts which are neither an audit nor an examination of historical financial information. '
7. The Annex shall be renumbered Annex 1 and Annex 2 shall be added as follows:
"Annex No 2
"
Efficacy
This Regulation shall enter into force on the day following that of its publication.
Prime Minister:
Prof. PhDr. Fiala, Ph.D., LL.M., v. r.
Minister for Industry and Trade:
Ing. Síkela v. r.
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Regulation Information
| Citation | Government Regulation No. 18 / 2024 Coll., amending Government Regulation No. 36 / 2023 Coll., on the format and format of the form submission for overincome payment |
|---|---|
| Regulation Type | - |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 02.02.2024 |
|---|---|
| Effective from | 03.02.2024 |
| Effective until | - |
| Status | Valid |
Public Contracts 1
Rámcová dohoda o servisu stroje na tlakové lepení PS600VS
Česká pošta, s.p.
FACSON, spol. s r.o.
302 500 CZK
28.11.2023
Source:
Hlídač státu
(CC BY 3.0 CZ)
The regulation text is for informational purposes only.
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