Act No. 299 / 2020 Coll.
Act amending certain tax laws relating to the occurrence of the Coronavirus SARS CoV-2 and Act No. 159 / 2020 Coll., on the compensation bonus in connection with crisis measures in connection with the occurrence of the Coronavirus SARS CoV-2, as amended
Valid
Law
Effective from 01.07.2020
Text versions:
01.07.2020
30.06.2020
299
THE LAW
of 16 June 2020
amending certain tax laws relating to the occurrence of the Coronavirus SARS CoV-2 and Act No 159 / 2020 Coll., on the compensation bonus in connection with crisis measures related to the occurrence of the Coronavirus SARS CoV-2, as amended
Parliament has decided on this law of the Czech Republic:
Amendment of the Real Estate Tax Act
Act No. 38 / 1992 Coll., on the Real Estate Tax Act No. 492 / 2010 Coll., as amended by Act No. 375 / 1993 Coll., Act No. 483 / 2001 Coll., Act No. 576 / 2002 Coll., Act No. 281 / 2004 Coll., Act No. 669 / 2004 Coll., Act No. 179 / 2005 Coll., Act No. 217 / 2007 Coll., Act No. 296 / 2007 Coll., Act No. 545 / 2005 Coll., Act No. 112 / 2006 Coll., Act No. 186 / 2006 Coll.
1. In Article 17a, the following heading is inserted: "Exemption in the event of an emergency '.
2. In the first sentence of Paragraph 17a (1), the words "natural disasters' are replaced by the words" exceptional, in particular natural events' and the words "natural disasters' are replaced by the words" exceptional events'.
3. In Paragraph 17a (2), the words "natural disasters' are replaced by the words" incidents'.
4. In Article 17a, the following paragraph 4 is added:
"(4) The municipality may issue a general binding decree under paragraphs 1 and 2 for:
(a) all immovable property, all land or all taxable buildings and taxable units throughout the territory of the municipality;
(b) all immovable property, all land or all taxable buildings and taxable units in the cadastral territory concerned by the exceptional occurrence; or
(c) individual real estate items affected by an exceptional event defined in the case of:
1. land with a parcustoms number indicating the name of the cadastral territory in which it is situated;
2. taxable buildings with a descriptive number indicating the name of the cadastral territory in which they lie or the land defined in accordance with point 1, unless they have a descriptive number,
3. the taxable units by the unit number and the taxable structure in which the unit is located, as defined in point 2. ';
Amendment of the Income Tax Act
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 / 2004, Act No. 5 / 2004, Act No. 5 / 2004, Act No. 5 / 2004, Act No. 5 / 2004, Act No. 5 / 2004, Act No. 5, Act No. 5 / 2004, Act No. 5, Act No. 5, Act No. 5 / 1999, Act No. 5, Act No. 96, Act No. 96, Act No. 99, Act No. 5 / 1999, Act No. 5 / 2004, Act No. 5, Act No. 2004, Act No. 5, Act No. 5, Act No. 2004, Act No. 2004, Act No. 2004, Act No. 2004, Act No. 2004, Act No. 5, Act No. 2004, Act No. 2004, Act No. 1999, No 1999
1. In Article 5 (3), the last sentence is deleted.
2. in Article 23a (5) (b), the word 'measured' shall be replaced by 'established' and the word 'measured' shall be replaced by 'established';
3. in Article 23c (8) (b), the word 'measured' is replaced by 'established' and the word 'measured' is replaced by 'established'.
4. In Article 24 (2), the words "as expenditure, no foreign tax shall be applied in respect of the period in which, as an item deductible from the tax base, the tax loss determined for the tax period or for the period for which the tax returns following the period of application of that tax loss is applied shall be added at the end of the text (ch). the tax losses thus applied are not affected by this procedure '.
5. Paragraph 34 (1) reads as follows:
"(1) The tax base may be deducted from or part of the tax loss determined as a whole in the two tax periods immediately preceding the tax period or in the period for which the tax return for which the tax loss is determined or in the five tax periods immediately following the period for which the tax loss is determined. The taxpayer may waive the right to claim the tax loss for the tax period following the period for which the tax loss is determined by notifying the tax administrator within the time limit for filing the tax return for the period for which the tax loss is determined; the deadline for the submission of this notification cannot be refunded in the previous situation. The waiver shall have effect for all periods following the period for which such tax loss is determined. The waiver of the right to claim a tax loss cannot be withdrawn. In tax periods preceding the period for which the tax loss is determined, this tax loss can only be deducted from the tax base up to a cumulative amount not exceeding CZK 30 000 000. For a taxpayer who is a member of a public company, the tax loss shall be adjusted by part of the tax base or part of the tax loss of a public company; that part of the tax base or loss is determined in the same proportion as the profit under the social contract, otherwise equally. For a taxpayer who is an associate of a limited liability company, the tax loss shall be adjusted by part of the tax base or part of the tax loss of a limited liability company determined in the same proportion as the profit or loss of a limited liability company is distributed in accordance with a specific legislation. In the case of a natural person's income tax payer, the tax loss can only be deducted from the tax base up to the sum of the sub-bases of the tax provided for in § 7 to 10. In the tax return or additional tax return, the taxpayer shall also indicate the tax period or period for which the tax return for which the tax loss applied as deductible from the tax base has been determined and the amount to which it is applied. ';
6. in Article 35a (2) (a), the words "if not applied in previous tax periods" shall be added at the end of the text of point 3.
7. In the first sentence of Paragraph 38n (2), the words "created and measured 'are replaced by the words" established' and in the second sentence the words "measured 'are replaced by the words" established'.
8. In the first sentence of Paragraph 38na (1), the word "measured 'is replaced by the word" established'; in the second sentence, the words "change of members of a commercial corporation or change of their interest in capital or in the control of the taxpayer 'are replaced by the words" acquisition or increase of a share of capital or voting rights and the acquisition of a decisive influence'; in the third sentence, the words "or changes' are replaced by the words" changes'; and the last sentence is replaced by the words "relevant for determining whether a substantial change has taken place is the sum of changes in the composition of persons who have occurred between the last day of the period for which the tax loss has been determined and the last day of the period in which is to be applied. '.
9. Paragraph 38 (2) reads as follows:
"(2) In the case of a public limited liability company which has issued shares to the owner during the period for which the loss of tax is determined, or in the period in which the loss of tax is to be applied, a change shall be deemed to have taken place, unless the taxpayer proves that, in the period in which the loss of tax is to be applied, at least 80% of the sales for his own performance and goods entered in the proceeds under the accounting legislation has been created or if he proves that no substantial change has been made in the period for which the loss has been determined. '
10. in Paragraph 38na (3), the word "the following" shall be deleted, the words "in which" shall be replaced by "in which," the words "arising during the period prior to the substantive amendment" shall be deleted and the word "the measure" shall be replaced by the word "fixed."
11. in Paragraph 38na (4) to (6), the word "determined" shall be replaced by "established."
12. In Paragraph 38na, the following paragraph 7 is inserted after paragraph 6:
"(7) The tax loss determined after the transformation of the commercial corporation cannot be deducted from the taxable amount of the taxpayer's legal predecessor during the period preceding the period for which the tax loss is determined. Where the tax loss thus determined is deducted from the taxable amount during the period preceding that for which the tax loss is determined, it may be applied under the conditions set out in Paragraph 34 (1) only to the extent that the loss is attributable to the same activities that the taxpayer carried out before the conversion. '
Paragraphs 7 to 11 shall be renumbered paragraphs 8 to 12.
13. in Paragraph 38na (8) of the introductory part of the provision, "6" is replaced by "7."
14. in Paragraph 38na (8) (b), the words "assessed or produced" shall be replaced by "established."
15. in Paragraph 38 (10):
"(10) The same activity as referred to in paragraphs 2 to 7 in the period in which the tax loss is to be applied and in the period in which the tax loss was determined shall also be considered as:
(a) in the period for which the tax loss has been determined, expenditure has been incurred in order to achieve, secure and maintain revenue, but this revenue has only been declared in the period in which the tax loss is to be applied; or
(b) during the period in which the tax loss is to be applied, expenditure has been incurred in order to achieve, secure and maintain revenue, but this revenue has not been declared until the period for which the tax loss has been determined. "
16. in Paragraph 38na (11), "6" is replaced by "7."
17. in Paragraph 38na (12), "6" is replaced by "7" and "9" is replaced by "10."
18. in Paragraph 38r (2):
"(2) Where a tax loss or part of it could be used as an item deductible from the tax base in the tax periods following the tax period or in the period for which the tax return was established, the tax period for the period for which the tax loss was determined and for all subsequent tax periods in which that tax loss or part thereof could be applied shall end at the same time as the tax period for the last tax period in which the tax loss or part thereof could be applied; where the tax loss or part thereof has been applied as an item deductible from the tax base during the tax period preceding the period for which the tax loss was determined, the time limit for determining the tax for that tax period shall end at the same time as the last tax period in which the tax loss or part thereof may be applied. If the taxpayer waives the right to claim the tax loss for the tax period following the period for which the tax loss is determined, the period for determining the tax for the tax period preceding the period for which the tax loss was determined and during which the tax loss was applied shall end at the same time as the time for determining the tax for the period for which the tax loss was determined. This shall also apply to the application of the tax loss after the transfer of the business establishment, the merger of commercial corporations or the division of the business corporation. '
19. In § 38zf, the words "or additional tax return 'are inserted after the words" tax return' and the words "or additional tax return 'are inserted after the words" or additional tax return'.
20. The following Section 38zh is inserted after Section 38zg, which includes the title:
Specific provisions on the application of tax loss as deductible from the tax base
Where a taxpayer submits, at the same time as the tax return or the additional tax return for the tax period or for the period for which the tax return is made, an additional tax return for the tax period in which he applies that tax loss as a deductible item from the tax base, that additional tax return shall be regarded as being made on the date on which the tax loss was definitively determined. Submission of an additional tax return for the same period before that date shall not be admissible and shall not initiate further proceedings. The information given in the additional tax return thus lodged shall be used to determine the tax where the state of the proceedings so permits. ';
Transitional provisions
1. Act No. 586 / 1992 Coll., as effective from the date of entry into force of this Act, shall apply to the tax loss definitively determined for the tax period ending on 30 June 2020; This tax loss may also be applied in two tax periods immediately preceding the periods for which that tax loss is determined.
2. Law No 586 / 1992 Coll., as effective before the date of entry into force of the Act, shall apply to the tax loss definitively established for the tax period ending before 30 June 2020.
3. For the purposes of Act No. 586 / 1992 Coll., as effective from the date of entry into force of this Act, the amount to be determined by the taxpayer in the amount of the expected tax loss for this tax period shall be deemed to be the tax loss definitively established for the purposes of Act No. 586 / 1992 Coll., as effective from the date of entry into force of this Act. This tax loss may only be claimed by the taxpayer during the tax period immediately preceding the period for which the taxpayer determines it. The taxpayer who applied this tax loss as an item deductible from the tax base shall be obliged to submit a tax return for the tax period for which he has determined the tax loss; This shall not apply to the business corporation being acquired or distributed for the period from the relevant date of conversion to the date of entry into the business register.
Amendment of the Road Tax Act
In Article 6 of Act No. 16 / 1993 Coll., on Road Tax Act, as amended by Act No. 302 / 1993 Coll., Act No. 243 / 1994 Coll., Act No. 143 / 1996 Coll., Act No. 61 / 1998 Coll., Act No. 303 / 2000 Coll., Act No. 492 / 2000 Coll., Act No. 493 / 2001 Coll., Act No. 207 / 2002 Coll., Act No. 102 / 2004 Coll., Act No. 545 / 2005 Coll., Act No. 246 / 2008 Coll., Act No. 344 / 2013 Coll., and Act No. 63 / 2017 Coll., paragraph 2 reads:
"(2) The annual rate of tax on the tax base referred to in Article 5 (b) and (c) shall be:
| 1 náprava | ||
| do 1 tuny | 1 800 Kč | |
| nad 1 t do 2 t | 2 700 Kč | |
| nad 2 t do 3,5 t | 3 900 Kč | |
| nad 3,5 t do 5 t | 4 500 Kč | |
| nad 5 t do 6,5 t | 5 200 Kč | |
| nad 6,5 t do 8 t | 6 300 Kč | |
| nad 8 t | 7 200 Kč | |
| 2 nápravy | ||
| do 1 tuny | 1 800 Kč | |
| nad 1 t do 2 t | 2 400 Kč | |
| nad 2 t do 3,5 t | 3 600 Kč | |
| nad 3,5 t do 5 t | 4 100 Kč | |
| nad 5 t do 6,5 t | 4 500 Kč | |
| nad 6,5 t do 8 t | 5 400 Kč | |
| nad 8 t do 9,5 t | 6 300 Kč | |
| nad 9,5 t do 11 t | 7 200 Kč | |
| nad 11 t do 12 t | 8 100 Kč | |
| nad 12 t do 13 t | 9 500 Kč | |
| nad 13 t do 14 t | 11 000 Kč | |
| nad 14 t do 15 t | 12 400 Kč | |
| nad 15 t do 18 t | 17 800 Kč | |
| nad 18 t do 21 t | 21 800 Kč | |
| nad 21 t do 24 t | 26 300 Kč | |
| nad 24 t do 27 t | 30 400 Kč | |
| nad 27 t | 34 700 Kč | |
| 3 nápravy | ||
| do 1 t | 1 800 Kč | |
| nad 1 t do 3,5 t | 2 400 Kč | |
| nad 3,5 t do 6 t | 2 700 Kč | |
| nad 6 t do 8,5 t | 4 500 Kč | |
| nad 8,5 t do 11 t | 5 400 Kč | |
| nad 11 t do 13 t | 6 300 Kč | |
| nad 13 t do 15 t | 7 900 Kč | |
| nad 15 t do 17 t | 9 900 Kč | |
| nad 17 t do 19 t | 11 900 Kč | |
| nad 19 t do 21 t | 13 100 Kč | |
| nad 21 t do 23 t | 16 000 Kč | |
| nad 23 t do 26 t | 20 500 Kč | |
| nad 26 t do 31 t | 27 500 Kč | |
| nad 31 t do 36 t | 32 600 Kč | |
| nad 36 t | 37 800 Kč | |
| 4 nápravy a více náprav | ||
| do 18 t | 6 300 Kč | |
| nad 18 t do 21 t | 7 900 Kč | |
| nad 21 t do 23 t | 10 600 Kč | |
| nad 23 t do 25 t | 13 300 Kč | |
| nad 25 t do 27 t | 16 700 Kč | |
| nad 27 t do 29 t | 21 200 Kč | |
| nad 29 t do 32 t | 28 000 Kč | |
| nad 32 t do 36 t | 29 500 Kč | |
| nad 36 t | 33 100 Kč.“. | |
Transitional provisions
1. For the tax liability for road tax for the tax period started before 1 January 2020 and for the rights and obligations related thereto, Act No. 16 / 1993 Coll., as effective before the date of entry into force of this Act, shall apply.
2. For the purposes of calculating the advances on road tax for the tax period 2020 due before the date of entry into force of this Act, the rates of the tax shall be those of the road tax pursuant to Article 6 (2) of Act No. 16 / 1993 Coll., as effective from the date of entry into force of this Act.
3. Part of the advance paid on road tax for the tax period of 2020 due before the date of entry into force of this Act corresponding to the positive difference between the advance paid and the amount of the advance calculated using the rates of road tax pursuant to Article 6 (2) of Act No. 16 / 1993 Coll., as effective from the date of entry into force of this Act, shall be applied gradually to cover advances in the tax period of 2020 due from the date of entry into force of this Act and the road tax for the tax period of 2020.
Amendment of the Excise Tax Act
In Section 57 of Act No. 353 / 2003 Coll., on Consumer Taxes, as amended by Act No. 4 / 2019 Coll., paragraph 21 reads as follows:
"(21) If a refundable overcharge is incurred as a result of the measurement or measurement of the right to refund, the tax administrator shall return it to the person who created the right without an application to:
(a) 15 days from the date of notification of the payment notice or of the additional payment notice; or
(b) 40 days from the date considered to be the date on which the payment notice or supplementary payment notice is received, where the result of the measurement or measurement is not notified. "
Transitional provision
Paragraph 57 (21) of Act No 353 / 2003 Coll., as effective before the date of entry into force of this Act, shall apply to the period for the repayment of the refundable excess.
Amendment of the Value Added Tax Act
Act No. 5 / 2011, Act No. 5 / 2011, Act No. 5 / 2011, Act No. 5 / 2011, Act No. 5 / 2011, Act No. 15 / 2005 Coll., Act No. 15 / 2009 Coll., Act No. 20 / 2009 Coll., Act No. 20 / 2010 Coll., Act No. 17 / 2006 Coll., Act No. 17 / 2006 Coll., Act No. 17 / 2006 Coll., Act No. 17 / 2006 Coll., Act No. 17 / 2008 Coll., Act No. 17 / 2008 Coll., Act No. 17 / 2008 Coll.
1. In Annex No 2, the entries "49.39.2 Personal transport by cable and cable tracks and ski lifts, unless it is a mass regular transport of persons. '," 55 Accommodation services.', "59.14 Provision of admission to film performances. '," 90, 91, 93 Provision of access to museums and other cultural facilities (cultural events and monuments, exhibitions, zoological and botanical gardens, nature reserves, national parks, funfair parks and amusement parks, circuses, historical buildings and similar tourist attractions).', "93.11, 93.12 Provision of admission to sports events; use of indoor and outdoor sports facilities for sports activities. '," 93.13 Gym and fitness centre services.', "93.29.11 Services related to the operation of recreational parks and beaches. '," 93.29.21 Provision of access to fireworks, light and sound performances.' and "96.04 Services of Turkish baths, saunas, steam baths and salt caves. ';
2. In Annex 2a, under the heading "49 Land scheduled passenger transport and their luggage, excluding passenger services by ski lifts', the words" except for passenger services by ski lifts' are replaced by the words "and passenger services by ski lifts', after the heading" 50 Water scheduled passenger transport and their baggage ', the following entry 55 is inserted on the separate line:
| „55 | Ubytovací služby.“, |
| za položku „56 Stravovací služby, podávání nápojů, pokud nejsou jako stravovací služby osvobozeny od daně podle § 57 až 59, se nejedná o podání alkoholických nápojů; to neplatí pro podávání nápojů uvedených pod kódem nomenklatury celního sazebníku 2203 00 10, nebo se v rámci stravovací služby nebo podávání nápojů nejedná o podání tabákových výrobků uvedených pod kódy nomenklatury celního sazebníku kapitoly 24.“ se na samostatný řádek vkládá položka 59.14, 90, 91, 93, která zní: |
| „59.14, 90, 91, 93 | Poskytnutí oprávnění ke vstupu na představení, do divadel, do cirkusů, do zábavních parků, na koncerty, do muzeí, do zoologických zahrad, do kin, na výstavy a na podobné kulturní události nebo do podobných kulturních zařízení; poskytnutí oprávnění ke vstupu do botanických zahrad, přírodních rezervací a národních parků.“, |
| za položku „88.10, 88.91 Domácí péče o děti, staré, nemocné a zdravotně postižené občany.“ se na samostatný řádek vkládá položka 93.11, 93.12, 93.13, 93.29.11, která zní: |
| „93.11, 93.12, 93.13, 93.29.11 | Poskytnutí oprávnění ke vstupu na sportovní události; použití krytých i nekrytých sportovních zařízení ke sportovním činnostem; služby související s provozem rekreačních parků a pláží.“, |
| a za položku „96.02 Kadeřnické a holičské služby.“ se na samostatný řádek vkládá položka 96.04, která zní: |
| „96.04 | Služby tureckých lázní, saun, parních lázní a solných jeskyní.“. |
Transitional provision
For tax obligations on value added tax incurred before the date of entry into force of this Act and for the rights and obligations related thereto, Act No. 235 / 2004 Coll., as effective before the date of entry into force of this Act, shall apply.
Amendment to the International Tax Administration Cooperation Act
In Act No. 164 / 2013 Coll., on International Cooperation in Tax Administration and on the Amendment of Other Related Laws, as amended by the Senate Act No. 344 / 2013 Coll., Act No. 105 / 2016 Coll., Act No. 188 / 2016 Coll., Act No. 92 / 2017 Coll., Act No. 305 / 2017 Coll. and Act No. 80 / 2019 Coll., the following Section 12e is inserted after § 12d, which includes the title:
Exceptional extension of the deadline
The Government may, to the extent provided for by the European Union Regulation, provide for an extension of the deadline for the automatic exchange of information with another Member State. ';
Amendment of the Compensation Bonus Act
The Act No. 159 / 2020 Coll., on the Compensation Bonus for Crisis Measures related to the occurrence of Coronavirus SARS CoV-2, as amended by Act No. 234 / 2020 Coll. and Act No. 262 / 2020 Coll., is amended as follows:
1. At the end of the text of § 1, the words "and specific measures to mitigate the effects of this law on the budgets of municipalities, including the capital city of Prague 'are added.
2. the following Part Four is inserted after Part Three:
INDIVIDUAL MEASURES DETERMINING THE IMPACT OF THIS BUSINESS IN THE BUDGET OF CITIZENS INCLUDING THE MAIN CITY OF PRAN
Non-refundable single contribution
In order to mitigate the negative effects of this law on the budgets of the municipalities, including the capital of Prague ("the municipality '), a one-off non-refundable contribution from the state budget (" the contribution') is introduced.
Amount of the contribution
(1) The amount of the contribution is the product of CZK 1 200 and the population of the municipality according to the balance sheet of the inhabitants of the Czech Republic processed by the Czech Statistical Office on 1 January 2020.
(2) The contribution is not earmarked and is not subject to State budget management.
Common provisions for the contribution
(1) The contribution will be provided by the Ministry of Finance from the chapter General Treasury Administration of the State Budget through the county in whose administrative district the municipality is located (hereinafter referred to as the "Region").
(2) The contribution will refer to the Ministry of Finance within 60 calendar days of the entry into force of this Act.
(3) The Region transfers the contribution to the municipality within 5 working days to its account held with the Czech National Bank by the State Treasury pursuant to Act No. 218 / 2000 Coll., on budgetary rules and amending certain related laws (budgetary rules), as amended. "
Parts four and five shall be renumbered as parts five and six.
EFFECTIVE
This Act shall take effect on the day following its publication.
Vondracek v. r.
Zeman v. r.
Babiš v. r.
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Regulation Information
| Citation | Act No. 299 / 2020 Coll., amending certain tax laws relating to the occurrence of the Coronavirus SARS CoV-2 and Act No. 159 / 2020 Coll., on the compensation bonus in connection with crisis measures in connection with the occurrence of the Coronavirus SARS CoV-2, as amended |
|---|---|
| Regulation Type | Law |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 30.06.2020 |
|---|---|
| Effective from | 01.07.2020 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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