Act No. 2 / 2009 Coll.
Act amending Act No. 586 / 1992 Coll., on Income Tax, as amended, and certain other laws
Valid
Effective from 01.01.2009
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2
THE LAW
of 18 December 2008
amending Act No. 586 / 1992 Coll., on Income Tax, as amended, and certain other laws
Parliament has decided on this law of the Czech Republic:
Amendment of the Income Tax Act
Act No. 1 / 2004, Act No. 1 / 2004, Act No. 5, Act No. 5 / 2004, Act No. 5 / 2004, Act No. 5 / 2004, Act No. 5 / 2004, Act No. 5 / 2004, Act No. 5 / 2004, Act No. 5 / 2004, Act No. 5 / 2004, Act No. 5 / 2004, Act No. 5 / 2004, Act No. 5 / 2004, Act No. 5 / 2004, Act No. 5 / 2004, Act No. 5 / 2004, Act No. 5 / 2004, Act No. 5 / 2004, Act No. 5 / 2004, Act No. 5 / 2004, Act No. 5 / 2004, Act No. 5 / 1999, Act No. 5 / 1999, Act No. 5 / 1999, Act No. 6 / 1999, Act No. 5 / 1999, Act No. 5, Act No. 5, Act No. 5 / 1999, Act No. 5, Act No. 5 / 1999, Act No. 5, Act No. 99, Act No. 5 / 1999, Act No. 5, Act No. 5, Act No 1999, Act No 2004, Act No. 6, Act No. 2004, No 1999, Act No. 2004, Act No. 2004, Act No. 2004, No 1999, No 1999, No 1999, No 1999, No 1999, No 1999, No
1. in Paragraph 3 (4) (f):
"(f) income generated by the transfer of assets from a close person who was an agricultural entrepreneur (1e) and had prematurely ceased farming;"
2. in Paragraph 4 (1) (h), including footnote 39,
"(h) income obtained in the form of benefits and services from sickness insurance (42), pension insurance under the Pension Insurance Act (43), state social support44), monetary assistance to victims of crime under the Special Act (44a), social security (45), performance from the application of the State policy instruments employed (46) and general health insurance (47), and performance from foreign compulsory insurance of the same kind; However, where income is in the form of regularly paid pensions or pensions, only an amount of 36 times the minimum wage (39), which is valid on 1 January of the calendar year, but which does not include the amount of the supplement or pension allowance under special legislation2c, shall be exempt from tax,
39) Government Decree No. 567 / 2006 Coll., on minimum wage, on the lowest levels of guaranteed wage, on the definition of a difficult working environment and on the amount of the wage surcharge for work in a difficult working environment. "
3. In Paragraph 4 (1), the words "but if the care of a person other than a close person is concerned, the maximum amount of the allowance for a person with an IV degree of dependency under the Social Services Act shall be added at the end of the text in point (i) of Article 4 (1)."
Footnote 4m:
"4m) § 11 of Act No. 108 / 2006 Coll., on Social Services. '.
4. In Article 4 (1) (t), the words "the Regional Council of the Cohesion Region under the Specific Legislation 124 'shall be inserted after the words" the National Fund';
5. in Article 4 (1) (w), the words "investment securities and collective investment securities under the special rules governing business in the capital market" shall be replaced by the words "securities" and the words "total, direct and indirect, capital and" shall be replaced by the words "total direct share in capital."
6. In Article 5 (9), the words "or the price determined for the purposes of the tax on inheritance or donation in respect of a claim acquired by inheritance or donation 'are replaced by the words" and, in the case of a claim acquired by inheritance or donation, the price established on the date of its acquisition under the special law on the valuation of the property (1a)'.
7. in Article 6 (9) (a), the words "retraining related to the subject of its activity, with the exception of the amounts incurred in increasing the qualification" shall be replaced by the words "related to the subject of the employer's activity, provided that under special legislation 132) the training of a staff member is considered to have been carried out or incurred for retraining of staff under a special legislation governing employment 133)."
footnotes 132 and 133 read:
"132) For example, § 230 of the Labour Code.
133) Act No. 435 / 2004 Coll., on Employment. '
8. in Paragraph 6 (9) (p), the comma after the word "flight" is replaced by a semicolon.
9. In Article 6 (13), the words "for itself and for a staff member covered by compulsory foreign insurance of the same type, plus an amount corresponding to the employer's contributions to that foreign insurance 'are replaced by" (hereinafter referred to as "compulsory insurance'); the amount corresponding to the compulsory insurance premium shall be added to the income from the dependent activity or benefit of the employee for whom the compulsory insurance employer is not obliged to pay. The compulsory premium shall be rounded up to the whole crown '.
10.Paragraph 6 (14) reads:
"(14) In the case of income generated from sources abroad, the taxable person referred to in Article 2 (2) shall be the taxable person's income from dependent activities or for the performance of his duties in a State with which the Czech Republic has not concluded a double taxation contract, increased by compulsory premiums under paragraph 13 and reduced by the tax paid on such income abroad. Where the dependent activity or function is performed in a State with which the Czech Republic has concluded a double taxation contract, the taxable person referred to in Article 2 (2) shall be subject to the taxable amount of his income from the dependent activity or for the performance of his duties in that State, plus the compulsory premiums referred to in paragraph 13; that income can be reduced by the tax paid on that income in the State with which the Czech Republic has concluded a double taxation agreement, only to the extent that it has not been credited to domestic tax under Paragraph 38f in the immediately preceding tax period. This must be an unpaid income tax which is included in the tax base. '
11. in Article 6, paragraphs 15 and 16 are added:
"(15) In the case of income from dependent activities or functional benefits resulting from the taxpayer referred to in Section 2 (3) from sources within the Czech Republic (Section 22), on which the tax is levied at a withholding tax rate under Section 36, the tax base shall be determined in accordance with paragraph 13.
(16) The income from the dependent activity, or the functional benefits paid by the employer for the benefit of the employee in the tax period and paid to or received by the employee after 31 January following the end of that tax period, shall be increased by the compulsory insurance premiums which the employer was obliged to pay at the time of their settlement, when included in the tax base referred to in Article 5 (4). ';
12. in Article 7 (7) (d), "8" is replaced by "6."
13. in Article 7 (11), the words "and shall pay the commitments referred to in Article 23 (3) (a) (12)" shall be inserted after the words "the deadline."
14. in § 7b (3), § 10 (5), § 24 (2) (t), § 24 (7) (b) (1) and § 29 (8), the words "for tax purposes, inheritance or donation" shall be replaced by "under the special law on the valuation of property (1a) at the date of acquisition."
15. in Article 8 (4), "to (f)" is replaced by "to (e)";
16. In the third sentence of Article 15 (1), the words "or a Member State of the European Union, Norway or Iceland 'shall be inserted after the words" or, at the end of paragraph 1, the sentence "The provisions of this paragraph shall also apply to the value of donations provided to legal or natural persons established or resident in the territory of another Member State of the European Union, Norway or Iceland; where the recipient of the gift is a legal or natural person having its registered office or resident in the territory of those States, compliance with the conditions relating to the purpose of the gift or the recipient of the gift shall be assessed under the legislation of the competent State, unless such arrangements are made, the conditions laid down in the legislation of the Czech Republic shall be fulfilled.';
17. Article 16, as it is intended to take effect on 1 January 2009, shall be deleted.
18. In Paragraph 19 (1), the words "and the revenue resulting from the rights which have passed from the expired Czech direct debit, s.r.o., to the State," are added at the end of point (l).
19. in Paragraph 19 (1) (m) read:
"(m) revenue generated by the debtor in the tax period in which the authorisation of the reorganisation was decided under the special legislation 19a) and in the tax period immediately following the tax period in which the reorganisation was decided if the reorganisation had not been terminated;"
20. footnote 18c shall be deleted, including the references thereto.
21. In Paragraph 19 (1), the words "and revenue from operations in the financial market with the funds of the pension reform reserve account according to budgetary rules" shall be added at the end of point (p).
22. in § 19 (1) (z) (2), in § 19 (1) (z) of the final part of the provision and in § 19 (9) of the introductory part of the provision, the words "permanent establishment" and "located in the Czech Republic" shall be deleted.
23. in Paragraph 19 (1) (zo), including footnote 136:
"(zo) income similar to interest income which, according to Article 23 (4) (a), is not included in the tax base for pension funds resulting from a pension insurance institution. For the purposes of this Act, a pension insurance institution shall mean a provider of finalisation services authorised to operate pension insurance regardless of its legal form, which is:
1. operated on the principle of fund management,
2. set up for the purpose of providing pension benefits outside the compulsory pension scheme (136) under an agreement or contract and carries out activities directly resulting therefrom;
3. authorised and operated in a Member State of the European Union, Norway or Iceland and subject to supervision by competent authorities in that State; and
4. the beneficial owner of the taxed income in accordance with Paragraph 19 (6);
(136) Council Regulation (EEC) No 1408 / 71 on the application of social security schemes to employed persons, self-employed persons and members of their families moving within the Community. Council Regulation (EC) No 859 / 2003 extending the provisions of Regulations (EEC) No 1408 / 71 and (EEC) No 574 / 72 to third-country nationals who are not yet covered by those provisions solely because of their nationality. '
24. in Paragraph 19 (1), the following point (zp) is added:
"(zp) income from dividends pursuant to § 36 (1) and (2) arising from the pension fund (9a) or the pension institution. ';
25. in Article 19 (8), the words "(zi) to (zk)" shall be replaced by the words "point 1 and point (zj) and (zk)" and the words "a company which is a tax resident of the Swiss Confederation or a parent company of a tax resident of the Swiss Confederation, if the taxpayer is a taxpayer pursuant to Article 17 (3)" shall be replaced by the words "income paid by a company which is a taxpayer referred to in Article 17 (3), a company which is a tax resident of the Swiss Confederation, Norway or Iceland."
26. In Paragraph 20 (8), the words "or other Member State of the European Union, Norway or Iceland 'shall be added at the end of the second sentence.
27. In Article 20, the following paragraph 12 is added:
"(12) Paragraphs 8 to 11 shall also apply to the value of donations provided to legal or natural persons having their registered office or residence in the territory of another Member State of the European Union, Norway or Iceland; where the recipient of the gift is a legal or natural person having its registered office or resident in the territory of those States, compliance with the conditions relating to the purpose of the gift or the recipient of the gift shall be assessed under the legislation of the competent State, unless such arrangements are made, the conditions laid down in the legislation of the Czech Republic shall be fulfilled. ';
28. Paragraph 21 (3) reads as follows:
"(3) The tax rate shall be 5% for a pension fund or a pension institution. This tax rate shall apply to the tax base reduced by the items referred to in Paragraph 34, which shall be rounded down to the nearest thousand crowns. '
29. the words ", zm) and zp)" shall be added at the end of the text of point 3.
30. in Paragraph 22 (1) (g) (7), the words "and from the sale of a stake in a trading company or cooperative established in the Czech Republic" shall be deleted.
31. in Paragraph 22 (1), the dot is replaced by a comma at the end of point (g) and the following point 12 is added:
"12th penalty of commitment relations,"
32. in Paragraph 22, the following point (h) is added at the end of paragraph 1:
"(h) income from the transfer of shares in companies or cooperatives established in the Czech Republic."
33. In Article 23 (3) (a) (12), the words "Chargers shall proceed mutatis mutandis" shall be replaced by the words "Charters" and, at the end of the text of point 12, the words "and expenditure shall be applied in accordance with Article 24, shall increase the difference between revenue and expenditure by the amount of the outstanding liability corresponding to the claim, from the maturity of which 36 months has elapsed or has become silent, with the exception of the obligations of the debtor who is bankrupt under the special legislation 19a), 127), and for other taxpayers with the exception of obligations arising from loans, loans, loans, contractual fines, interest on late payments and other penalties."
Article 23 (3) (c) (6) reads as follows:
"6. the value of the liability or part of the liability which has been extinguished by the fulfilment, netting or merger by which the result of the management has been increased or the difference between revenue and expenditure referred to in point (a) (12). Similarly, taxpayers with income pursuant to § 7 or 9 who do not keep accounts shall proceed. '
35. in Article 23 (4) (e), the words'; the provisions of this point shall not apply to expenditure (costs) which is not recognised as expenditure (costs) to achieve, secure and maintain revenue pursuant to Article 25 (1) (w) 'are deleted.
36. in Article 23 (8) (b) (2), the word "commitments" shall be replaced by "the value of the commitments which, when paid, would be the cost of achieving, securing and maintaining revenue,"
37. in Article 23 (8) (b) (2) and (3), the words "the amount of claims" shall be replaced by the words "the value of claims which would be taxable income upon payment."
38. in Article 23 (8) (b) (3), the words "do not keep accounts except as referred to in point (2) or tax records" shall be replaced by the words "apply expenditure under Article 7 (7) or 9 (4)."
39. In the second sentence of Article 23 (14), the words "or, in the case of a company or a cooperative, the words" or in which it has entered a company or a cooperative, "shall be inserted after the words" the holding of accounts "."
40. in Article 24 (2) (j) (3), the words "and the retraining of employees provided by other bodies, with the exception of expenditure (costs) incurred to increase qualifications," shall be replaced by the words "related to the subject of the employer's activity, provided that, under special legislation132, the work or expenditure (costs) on the retraining of employees is considered to have been carried out in accordance with the special legislation governing employment 133";
(41) In Article 24 (2) (k) (3), the sentences of the third and fourth shall be replaced by the following: "For the purpose of determining the expenditure on fuel consumed, the prices laid down by the special legislation issued for the purpose of providing travel compensation to workers in the employment relationship (5c), which is effective at the time of the journey, may be used."
Footnote 5c reads:
"(5c) § 189 (1) (c) or (2) of the Labour Code. '
42. In Article 24 (2), at the end of the text in point (t), comma is replaced by a dot and the sentence "When selling an investment (Paragraph 29 (1)), only the part of the value of the investment (s) which is not part of the entry price of the tangible property may be used as an expense (s), up to the amount of the proceeds of the sale," is added.
43. In Paragraph 24 (2) (zc), the words "and shall not apply to expenditure (costs) which is not recognised as expenditure (costs) to achieve, secure and maintain revenue pursuant to Paragraph 25 (1) (w)," shall be deleted.
44. in Article 24 (2) (zg), the words "the period of application of these medicines, medicines or food products has passed and cannot be" shall be replaced by the words "not possible."
45. in Article 24 (2) (zp), the words "or any other Member State of the European Union, Norway or Iceland" shall be inserted after the words "Republic."
46. In the introductory part of Section 24 (4) of the provision, the words "less the amount referred to in Section 25 (1) (zm) 'are deleted.
47. In Article 24, at the end of paragraph 4, the sentence "If the agreed lease period is shorter than that set out in point (a), the lease is recognised as an expense (cost) for the lessee only if the purchase price is determined in accordance with Article 24 (5) (a)."
48. In Section 24 (5) of the final part of the provision, the first sentence is deleted.
49. in Article 24 (7) (c), the words "for the purposes of tax on inheritance and donation26b)" shall be replaced by the words "under the special law on the valuation of property (1a) at the date of acquisition."
footnote 26b is deleted.
50. in Paragraph 25 (1) (h) (1), the word "tours" shall be inserted after the word "programmes."
51. in Article 25 (1) (h) (2), the word "or" shall be deleted;
2. in Paragraph 25 (1) (h), point 3 shall be deleted;
53.In Paragraph 25 (1) (w):
"(w) financial expenditure (costs) which, for the purposes of this Act, means interest on loans and loans and related expenditure (costs), including expenditure (costs) on reinsurance, credit treatment, guarantee fees, where the creditor or the person providing the loan or loan is a person linked to the debtor (Section 23 (7)), equal to the amount of the financial expenditure (costs) of the amount by which the total of the loans and loans from connected persons and the loans and loans they provide, during the tax period or the period for which the return is made, exceeds three times the amount of own capital, if the beneficiary of the loan and loan by the bank or insurance undertaking, or twice the amount of the equity of the other beneficiaries of the loans and loans. For the purposes of this provision, loans and loans, or part thereof, of which financial expenditure (costs) cannot be recognised as expenditure (expenses) to achieve, secure and maintain revenue pursuant to Paragraph 25 (1) (zm) or (zp), shall not be included. ';
54. In Paragraph 25 (1), the words "and expenditure relating to the payment of an undertaking the value of which has been reduced by the result of the economy or the difference between income and expenditure in any of the previous tax periods' shall be added at the end of point (zd).
55. in § 25 (1) (m):
"(zm) financial expenditure (costs) arising from loans and loans where interest or yield or whether financial expenditure (costs) becomes payable depends wholly or mainly on the debtor's profit;"
56. In Article 25, at the end of paragraph 1, the dot is replaced by a comma and the following points are added:
"(zo) an insurance premium equal to the amount to cover the insurance obligations of the insurance undertaking arising from an insurance contract concluded by the employer in the event of a life of a specified age by its employee or a life with his employee of the agreed period of time or the retention of that employee in employment relationship with the employer for an agreed period of time;
(zp) financial expenditure (costs) on loans and loans subordinate to another measure129).
129) § 172 (2) of Act No. 182 / 2006 Coll., on the bankruptcy and methods of its resolution (insolvency law), as amended. '
57. In Paragraph 25, the following paragraph 3 is added:
"(3) For the purposes of paragraph 1 (w), (zm) and (zp), loans and loans, or part thereof, of which interest is part of the entry price of the assets, as well as loans and loans that are evidently granted free of interest, shall not be included. The provisions of paragraph 1 (w), (zm) and (zp) shall not apply to the taxpayers referred to in § 18 (3), the stock exchange 28a) and the taxpayers referred to in § 2. ';
58. in Paragraph 26 (2) (e):
"(e) adult animals and groups of animals 20) whose entry price (§ 29) is higher than CZK 40,000,"
(59) In Article 26 (7) (a) (3), the words "or a declaration of bankruptcy, reorganisation or approval of a debt plan" shall be replaced by the words "the effects of a bankruptcy decision or a transfer of an authorisation to dispose of property belonging to an insolvency practitioner to a tax entity or vice versa" and the words "the effectiveness of a bankruptcy declaration, a reorganisation or the approval of a debt plan" shall be replaced by the words "on which the effects of the insolvency decision arise, or the date of the transfer of an authorisation to dispose of property belonging to an insolvency administrator to a tax entity or vice versa."
60.Paragraph 26 (7) (c) reads as follows:
"(c) the material assets registered throughout the tax period for a taxpayer who, during the tax period, has experienced the effects of a bankruptcy decision or has been transferred the right to dispose of property belonging to the property from the insolvency administrator to a tax entity and vice versa or who has entered liquidation during the tax period;"
61. in Article 28 (2), the words "unless it increases the entry and the balance price of tangible assets (Article 26 (3))," shall be deleted;
62. In Paragraph 29 (1) (e), the words "for inheritance purposes" shall be replaced by the words "under the special law on the valuation of property (1a) at the date of acquisition" and the words "or donation taxes," shall be deleted.
63. In Paragraph 29 (1) of the final part of the third sentence, the words "aid granted by the Regional Council 'are replaced by the words" regional Council'.
64. In Article 29 (1) of the final part of the last sentence, the words "The entry price of tangible assets referred to in Article 26 (2) (b) and (c) shall be replaced by" The entry price of tangible assets referred to in Article 26 (2) (b) and (c) may be included. "
65. In Paragraph 32a (6) of the final part of the provision, the first sentence is replaced by the sentence "If, after the completion of the technical assessment of the long-term intangible property 20) with a purchase price of less than CZK 60,000, whose accounting depreciation has been applied as an expense under Section 24 (2) (v) (2) to increase the purchase price to an amount exceeding CZK 60,000, this intangible property shall be amortised from the entry price, subject to the conditions set out in paragraph 1 as newly acquired intangible assets; In so doing, depreciation for the purposes of this Act may be applied only up to the amount of the entry price minus the accounting depreciation still applied. '.
66.In Article 35a (2) (a):
"(a) the taxpayer shall apply the tax base to the extent possible:
1. all depreciation pursuant to § 26 to 33; during the period of application of the discount depreciation cannot be interrupted (§ 26 (8)), the method of depreciation provided for in this Act is determined by the taxpayer,
2. adjustments to claims pursuant to special legislation22a),
3. items deductible from the tax base pursuant to Paragraph 34 in the next tax year for which the tax base will be declared, '.
67. In § 35a (6) second sentence and § 35b (7) second sentence, the word "double" shall be deleted.
68. In § 35b (1) (a), the part of the sentence after the semicolon reads: "This amount shall not be increased if a higher tax obligation is subsequently imposed 34d),"
69. In Paragraph 35b (1) (b) of the first sentence of the second semicolon, the following sentence is added: "This amount shall not be reduced if, for the relevant tax period, a lower tax liability is subsequently calculated 34d."
70. in Article 35ba (1) (a) and (b), as it is intended to take effect on 1 January 2009, shall be deleted;
71. in Article 35ba (1) (b), the number "38 040" is replaced by "68 000" and at the end of the second sentence, the words "and the income arising from the care of a loved one or another who is entitled to the care allowance under the Social Services Act 4j), which is exempt from tax pursuant to § 4" shall be added.
72. in § 35c (1), in § 36 (1) (a), in § 36 (2) and § 38h (2), as it is intended to take effect on 1 January 2009, shall be deleted;
73.In Paragraph 36 (2) (k), the words "from winnings" are replaced by the words "from income generated by natural persons from winnings."
74. In Paragraph 36 (2) (l), the words "prices" are replaced by the words "income accruing to individuals on prices."
75. Paragraph 36 (6), including footnote 35e, is deleted.
Paragraph 7 shall become paragraph 6.
76. In Paragraph 38, the sentence "The uniform exchange rate and foreign exchange market rates applied under the special accounting legislation for foreign currency conversion shall be added at the end of paragraph 1."
77.In Article 38d (4) (a), "6" is replaced by "7."
78. In the first sentence of Paragraph 38f (3), the words "established under the exclusion of double taxation of foreign income 'are replaced by the words" laid down under this Law; the income from dependent activities and functional benefits is considered to be a tax base determined in accordance with § 6 (14)';
79. In Paragraph 38g, the words "and a taxpayer with income from dependent activity or with functional benefits, which applies the value of donations granted abroad to reduce the tax base under the conditions set out in Paragraph 15 (1)," shall be added at the end of the text of paragraph 2.
80. In Paragraph 38gb (1), the words "the way of dealing with it" shall be deleted.
81. In § 38h (1) (b):
"(b) increased by compulsory premiums.";
82. in Paragraph 38h, the following paragraph 13 is added:
"(13) If the taxpayer develops a separate tax base in accordance with Paragraph 6 (4), and the taxable amount for the calculation of the tax advance, it shall first increase the basis for the calculation of the tax advance when the maximum assessment basis is reached under the Social Security and Employment Insurance Act or the General Health Insurance Act."
83. In the first sentence of Paragraph 38ch (3), the words "the amount corresponding to the insurance premium which the employer was obliged to pay from these salaries for himself 'are replaced by the words" the compulsory insurance premium'.
84. in § 38j (2) (e) (3):
'3. Compulsory premiums for the sum of the wages charged referred to in point 1, '.
85. in Paragraph 38j, after paragraph 3, the following paragraphs 4 and 5 are inserted:
"(4) The tax payer or the payer's cashier under the special legislation on the administration of taxes and duties134), where, during the reporting period, the tax or advance payment on income tax to taxpayers referred to in § 2 (3), is collected or deducted only electronically by means of a data report on the joint technical establishment of tax administrators (135) in the structure and form published in a way that allows for a remote approach by the Ministry of Finance. This obligation shall not apply to a taxpayer who is a natural person or to the payer's cashier of that natural person if the total number of taxpayers referred to in Article 2 (3) to whom he pays income from dependent activities and functional benefits does not exceed 10 during the tax period.
(5) The accounts referred to in paragraph 4 shall be submitted by the taxpayers or the cashier by 20 March at the latest after the reporting period.
Paragraphs 4 and 5 shall become paragraphs 6 and 7.
134) Paragraph 4 (9) of Act No. 337 / 1992 Coll., on the Administration of Taxes and Fees, as amended by Act No. 157 / 1993 Coll., Act No. 302 / 1993 Coll., Act No. 315 / 1993 Coll., Act No. 323 / 1993 Coll. and Act No. 255 / 1994 Coll.
135) § 21 of Act No. 337 / 1992 Coll., on the Administration of Taxes and Fees, as amended by Act No. 157 / 1993 Coll., Act No. 255 / 1994 Coll., Act No. 227 / 2000 Coll., Act No. 226 / 2002 Coll., Act No. 444 / 2005 Coll., Act No. 70 / 2006 Coll. and Act No. 79 / 2006 Coll. '
86. In Paragraph 38j, at the end of paragraph 6, the dot is replaced by a comma and the following point (c) is added:
"(c) summaries of additional corrections to tax advances and taxes and corrections to the tax bonus."
87.Paragraph 38j (7) reads as follows:
"(7) The obligation to file a bill under the special legislation on the administration of taxes and dues (40a), including the annexes, shall lie with the payer or the payer's cashier even if, during the tax period, he has not incurred the obligation to pay the sum of the tax advances deducted to the tax administrator, on account of the tax rebate provided for in Article 35ba or the tax advantage. ';
88. In Section 38j, paragraph 8 is added:
"(8) The tax payers or the payer's cashier shall also indicate on the payroll the amounts of premiums deducted or paid for social security and the contribution to the national employment policy and to general health insurance, which under the special legislation21) from their income from dependent activities and functional benefits, and for the taxpayer covered by compulsory foreign insurance of the same type, the contributions of the taxpayer to this foreign insurance, for each calendar month and in aggregate for the entire tax period. '
89. in Paragraph 38k (5) (c), "38 040" is replaced by "68 000."
90. in Article 38k (5) (e) (2), the words "referred to in Article 15 (3)" shall be inserted after the words "needs."
91. in Paragraph 38k (5), the comma shall be replaced by a dot at the end of point (i) and point (j) shall be deleted;
92.In Article 38l (1) (c), the words "or the declaration of construction" shall be inserted after the words "by authorisation."
(93) In Article 38l (1), the words "paragraph 8; and in the case of a person with a more severe disability, confirmation or decision by the social security authority that he has been recognised as wholly disabled and that he has been a disabled person, a certificate or a decision by the social security authority that he has been recognised as partially disabled or or a decision by the employment office that he has been recognised as disabled."
94.In Paragraph 38na (7) (a):
"(a) the name, legal form and registered office of the legal person, the tax identification number, if any, ';
95. In Paragraph 38p, at the end of paragraph 2, the sentence "If a taxpayer can apply a deductible item under § 34 (4), (6) to (8) in accordance with § 34a (3) shall not apply."
Transitional provisions
1. The current legislation shall apply to the tax obligations for the years 1993 to 2008 and the tax period which began in 2008, unless otherwise provided for in that law. The provisions of Act No. 586 / 1992 Coll., as effective from the date of entry into force of the Act, with the exception of § 4 (1) (w), § 19 (1) (l) and (p), § 26 (7) (a) (3), § 26 (7) (c), § 35a (2) (a), § 35b (1) (a), § 35ba (1) (b), § 38gb, § 38f (3), § 38j (4) and (5), § 38j (6) (c), § 38j (8) and § 38l (1) (c) shall apply for the first time for the tax period which began in 2009.
2. Paragraph 4 (1) (w), § 19 (1) (l) and (p), § 26 (7) (a) (3), § 26 (7) (c), § 35a (2) (a), § 35b (1) (a) and (b), § 35ba (1) (b), § 38gb, § 38f (3), § 38j (8) and § 38l (1) (c) of Act No 586 / 1992 Coll., as effective from the date of entry into force of this Law, shall apply for the first time for the tax period which began in 2008.
3. Paragraph 38j (4), (5) and § 38j (6) (c) of Act No. 586 / 1992 Coll., as effective from the date of entry into force of this Act, shall apply for the first time for the tax period which began in 2010.
4. The taxpayer referred to in § 17 of Act No. 586 / 1992 Coll., as amended by Act No. 259 / 1994 Coll. and Act No. 492 / 2000 Coll., which is not set up for business purposes and which on 31 December 2008 will charge in the system of simple accounting according to the rules in force until 31 December 2003 and since 2009 will lead to accounting, the result of the management of the value of stocks and prices, the value of the advances granted, with the exception of advances on tangible and intangible assets, the value of the claims which would have been taxable in the period of 2009 or gradually reduced the result of the value of the advances received, starting from the tax year 2009. This taxpayer is considered to be a taxpayer who does not keep accounts for the tax period 2008 for the purposes of the Income Tax Act.
5. The income exemption provided for in Article 19 (8) of Act No. 586 / 1992 Coll., as amended by that Act, shall apply for the first time to income from dividends and other profit shares, the payment of which has been decided by the general meeting or by another body which decides to pay such income after the date of entry into force of this Act.
6. Paragraph 23 (3) (c) (6) of Act No. 586 / 1992 Coll., as effective from the date of entry into force of this Act, may be used for the first time for the tax period or for the period for which the tax return is filed, started in 2008.
7. In the case of the sale of a passenger car of category M1, with the exception of a car which is used by a road transport operator or taxi operator on the basis of a concession issued, and the car type of sanitary and funeral car, which was registered as tangible property before the end of the tax period started in 2007, the tax period started in 2008 may be followed in accordance with Sections 23 (4) (l) and 24 (2) (b) of Act No 586 / 1992 Coll., as amended by 31 December 2007.
8. Paragraph 24 (2) (k) (3) of Act No. 586 / 1992 Coll., as effective from the date of entry into force of this Act, may be applied for the tax period 2008.
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Regulation Information
| Citation | Act No. 2 / 2009 Coll., amending Act No. 586 / 1992 Coll., on Income Tax, as amended, and certain other laws |
|---|---|
| Regulation Type | - |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 01.01.2009 |
|---|---|
| Effective from | 01.01.2009 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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