Act No. 270 / 2007 Coll.
Act amending Act No. 337 / 1992 Coll., on the Administration of Taxes and Fees, as amended, and other related laws
Valid
Law
Effective from 31.10.2007
270
THE LAW
of 26 September 2007
amending Act No. 337 / 1992 Coll., on the Administration of Taxes and Fees, as amended, and other related laws
Parliament has decided on this law of the Czech Republic:
Amendment of the Local Charges Act
In Article 11 of Act No. 565 / 1990 Coll., on Local Charges, as amended by Act No. 229 / 2003 Coll., the current text is renumbered as paragraph 1 and paragraph 2 is added as follows:
"(2) The periodic penalty payments, interest on the delay or payment of the tax and interest on late payments under the tax administration law shall not apply.";
Amendment to the Trade Business Act (Trade Business Act)
Act No. 1 / 2006, Act No. 1 / 2006, Act No. 1 / 2006, Act No. 1 / 2006, Act No. 1 / 2006, Act No. 1 / 2006, Act No. 1 / 2006, Act No. 1 / 2006, Act No. 1 / 2006, Act No. 1 / 2006, Act No. 1 / 2006, Act No. 2 / 2006, Act No. 1 / 2006, Act No. 1 / 2006, Act No. 1 / 2006, Act No. 1 / 2006, Act No. 1 / 2006, Act No. 1 / 2006, Act No. 1 / 2006, Act No. 1 / 2006, Act No. 1 / 2006, Act No. 1 / 2006, Act No. 1 / 2006, Act No. 5, Act No. 1 / 2004, Act No. 5, Act No. 5, Act No. 5, Act No. 5, Act No. 5, Act No. 2006, Act No. 2006, Act No. 6, Act No. 2006, Act No. 6, Act No. 2006, Act No. 2006, Act No. 2006, Act No. 2006, Act No. 2006, Act No. 2006, No 2006, No.
1. in Article 6 (1), the comma at the end of point (c) shall be replaced by a dot and points (d) to (f) shall be deleted;
2. Paragraph 6 (3) is deleted.
3. In Article 11 (2), "paragraph 1 (a) to (c) and" is replaced by "a ';
4. In Paragraph 46 (1), the comma at the end of point (i) is replaced by a dot and points (j) and (k) are deleted.
5. In Paragraph 46 (6), the first sentence is replaced by the following: "If an extract from the Register of Penalties is not documented for the declaration of trade and if the law so requires, the Trade Office shall request it in accordance with the procedure laid down in Article 72. '
6. In Paragraph 46 (6), the second sentence is deleted.
7. In Article 47 (5), the first sentence is replaced by the following: "If the trade mark office requests an extract from the Register of Penalties, the time limit for issuing the trade mark shall not run from the date of dispatch of the application until the date of receipt of the extract."
8. In Paragraph 47 (5), the second sentence is deleted.
9. In Paragraph 51 (1), the first sentence is replaced by the following: "If the trade office finds that the application for a concession is not supported by an extract from the Register of Penalties, it shall proceed in accordance with Paragraph 46 (6); for the period from the date of dispatch, the request for an extract from the Register of Penalties shall be suspended until the date of service of the licence."
Amendment of the Act on the organisation and implementation of social security
Act No. 50 / 2006, Act No. 50 / 2006, Act No. 50 / 2006, Act No. 50 / 2006, Act No. 50 / 2006, Act No. 50 / 2006, Act No. 50 / 2006, Act No. 50 / 2006, Act No. 50 / 2006, Act No. 50 / 2006, Act No. 50 / 2006, Act No. 50 / 2006, Act No. 50 / 2006, Act No. 50 / 2006, Act No. 50 / 2006, Act No. 50 / 2006, Act No. 50 / 2006, Act No. 50 / 2006, Act No. 50 / 2006, Act No. 50 / 2006, Act No. 50 / 2006, Act No. 50 / 2006, Act No. 50 / 2006, Act No. 71 / 2006, Act No. 50 / 2006, Act No. 50 / 2006, Act No. 50 / 2006, Act No. 50 / 2006, Act No 2006, Act No. 50 / 2006, Act No. 2006, Act No. 100, No 2006, No 2006, Act No. 2006, No 2006, No 2006, No 2006, No 2006, No 2006, No 2006, No 2006, No 2006, No 2006, No 2006, No 2006, No 2006, No 2006, No 2006, No 2006, No 2006, No 2006, No 2006, No 2006, No 2006,
1. in Article 6 (4) (y), the words "and, at the request of the trade office, issued within 7 days a certificate stating that the trade reporter or concession applicant does not have arrears on social security premiums and the contribution to the state employment policy" shall be deleted.
2. In Article 6 (4), the comma at the end of point (y) is replaced by a dot and point (z) is deleted.
Amendment of the Road Tax Act
In Article 16 of Act No. 16 / 1993 Coll., on Road Tax, as amended by Act No. 302 / 1993 Coll., Act No. 243 / 1994 Coll., Act No. 241 / 2000 Coll. and Act No. 207 / 2002 Coll., the following paragraph 2 is inserted after paragraph 1:
"(2) Interest on the delay 7a) incurred on the tax due on account of late payment before the tax is fixed shall be payable within a period of 30 days from the date of its establishment.
7a) § 63 of Act No. 337 / 1992 Coll., as amended. '
Paragraphs 2 to 4 shall become paragraphs 3 to 5.
footnote 7a shall be renumbered footnote 7b, including the footnote references.
Amendment of the budgetary rules
In Article 44a (8) of Act No. 218 / 2000 Coll., on budgetary rules and on the amendment of certain related laws (budgetary rules), as amended by Act No. 482 / 2004 Coll., the first sentence is replaced by the following: "When administering the periodic penalty payment, the procedure laid down by the Law governing the administration of taxes on interest on late payments shall apply. The penalty resulting from a breach of budgetary discipline before the payment is made shall be payable within 30 days of the date of delivery of the payment notice. ';
Amendment of the Act on the budgetary rules of the territorial budgets
Act No. 250 / 2000 Coll., on the budgetary rules of territorial budgets, as amended by Act No. 320 / 2001 Coll., Act No. 450 / 2001 Coll., Act No. 320 / 2002 Coll., Act No. 421 / 2004 Coll., Act No. 557 / 2004 Coll., Act No. 562 / 2004 Coll., Act No. 635 / 2004 Coll., Act No. 342 / 2005 Coll., Act No. 138 / 2006 Coll., Act No. 140 / 2006 Coll. and Act No. 245 / 2006 Coll., is amended as follows:
1. Paragraph 22 (1), including footnote 12, reads as follows:
"(1) For the unauthorised use or retention of funds provided by the State Budget, the State Fund, the National Fund or the State Financial Assets, a levy and periodic penalty payment shall be provided for in accordance with the budget plan (12).
12) Article 44a of Act No. 218 / 2000 Coll., on Budgetary Rules and on the Amendment of Certain Related Acts (Budgetary Rules), as amended by Act No. 482 / 2004 Coll. and Act No. 270 / 2007 Coll. '.
2. Paragraph 22 (7) reads as follows:
"(7) The administration of levies and penalties referred to in paragraphs 2 and 3 shall be governed by the law governing tax administration. In administering periodic penalty payments, the procedure laid down by the law governing the administration of taxes shall apply to interest on late payments. ';
footnote 14 is deleted.
Amendment of the Excise Tax Act
Act No. 353 / 2003 Coll., on Consumer Taxes, as amended by Act No. 479 / 2003 Coll., Act No. 237 / 2004 Coll., Act No. 313 / 2004 Coll., Act No. 558 / 2004 Coll., Act No. 693 / 2004 Coll., Act No. 179 / 2005 Coll., Act No. 217 / 2005 Coll., Act No. 377 / 2005 Coll., Act No. 379 / 2005 Coll., Act No. 545 / 2005 Coll., Act No. 310 / 2006 Coll. and Act No. 261 / 2007 Coll., are amended as follows:
1. In Article 13 (6), the words "interest on late payments" shall be inserted after the words "fine."
2. In the last sentence of Paragraph 88 (4), the words "periodic penalty payments" are deleted.
3. In the last sentence of Paragraph 88 (5), the words "periodic penalty payments" are deleted.
Amendment of the Value Added Tax Act
Act No. 235 / 2004 Coll., on Value Added Tax, as amended by Act No. 635 / 2004 Coll., Act No. 669 / 2004 Coll., Act No. 124 / 2005 Coll., Act No. 215 / 2005 Coll., Act No. 217 / 2005 Coll., Act No. 377 / 2005 Coll., Act No. 441 / 2005 Coll., Act No. 545 / 2005 Coll., Act No. 109 / 2006 Coll., Act No. 230 / 2006 Coll., Act No. 319 / 2006 Coll., and Act No. 261 / 2007 Coll., is amended as follows:
1. Paragraph 26 (6), including footnote 22, is deleted.
Paragraphs 7 and 8 shall be renumbered paragraphs 6 and 7.
2. Paragraph 72 (3), including footnote 49b, reads:
"(3) The deduction may be applied in the tax return or in the tax control49b).
49b) § 16 (4) (f) of Act No. 337 / 1992 Coll., on the Administration of Taxes and Fees. '
3. In the first sentence of Paragraph 98 (1), "until 'is deleted.
4. In Paragraph 98 (2), "until 'is deleted.
5. In the first sentence of Paragraph 104 (2), the words "provide for a penalty of 0,1% 'shall be replaced by the words" apply interest on late payment under the law governing tax administration 68'.
6. In the second sentence of Paragraph 104 (2), the words "the penalty is due in replacement 'are replaced by the words" Interest on late payment is due in'.
7. In Paragraph 104 (2), the last sentence is deleted.
8. Paragraph 104 (4) is deleted.
9. In the first sentence of Paragraph 105 (2), the words "the penalty is to be calculated under a special legislature68) 'shall be replaced by the words" the interest on late payments is to be subject to the tax administration law 68).
10. In the second sentence of Article 105 (2), the words "This penalty 68) shall not apply 'are replaced by the words" Interest on late payment shall not apply'.
Transitional provision
The application of a refund for non-application of a tax in the event of non-compliance with the statutory registration obligation which occurred before the date of entry into force of this law shall be subject to the existing legislation.
EFFECTIVE
This Act shall take effect on the day of its publication.
Wolf
Klaus v. r.
Topolánek v. r.
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Regulation Information
| Citation | Act No. 270 / 2007 Coll., amending Act No. 337 / 1992 Coll., on the Administration of Taxes and Fees, as amended, and other related laws |
|---|---|
| Regulation Type | Law |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 31.10.2007 |
|---|---|
| Effective from | 31.10.2007 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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