Act No. 30 / 2011 Coll.
Act amending Act No. 280 / 2009 Coll., Tax Code, and other related laws
Valid
Effective from 01.03.2011
30
THE LAW
of 26 January 2011
amending Act No. 280 / 2009 Coll., Tax Code, and other related laws
Parliament has decided on this law of the Czech Republic:
Amendment of the tax rules
Act No. 280 / 2009 Coll., Tax Code, is amended as follows:
1. in Paragraph 11 (1) (a), the word "this" shall be deleted;
2. In Paragraph 24, at the end of paragraph 3, the sentence "The curator of a legal person shall be entitled to act on his behalf when managing the tax, provided that he is able to act independently according to the procure."
3. in Article 25 (1) (d) and (e):
"(d) the common agent; or
(e) joint representative. ';
4. In Article 27 (2), the words "where its acceptance by an agent is also supported 'are deleted.
5. Paragraph 28 (4) reads as follows:
"(4) If the agent chooses a new agent, he shall, at the time of the exercise of the new power of attorney with the tax administrator, give notice of the full power to the new agent in so far as the power of attorney has been granted to the new agent. '.
6. In Paragraph 29 (2), "4 'is replaced by" 5'.
7. Paragraph 29 (3) and (4) are deleted.
8. In Article 35 (1) (c), the words "addressed to the tax administrator in substance and locally 'shall be inserted after the words" data report'.
9. In Article 36 (3), the words "before the expiry of the period for which an extension was requested in the application 'are replaced by the words" until the period for which the period for which the application is requested is to be extended or, failing that, within 30 days of the date on which the application was received'.
10. In Paragraph 44, the words "to the address registered in the population registration system to which documents are to be served or to the address of its residence abroad 'shall be added at the end of the text of paragraph 1.
11. In Article 69, at the end of paragraph 3, the sentence "The manager of the administrative tax shall cancel the box in which it has not been consulted for 3 years; notify the tax entity in advance of the cancellation of the box in an appropriate manner. ';
12. In Section 88 (2) of the Introductory Part of the provision, the words "In the context of the discussion of the tax control report of the AIFM 'are replaced by the words" Administrator'.
13. in Paragraph 91 (1), the last sentence is deleted;
14. In Paragraph 115 (3), the words "and cannot be extended 'are deleted.
15. in Article 136 (1), the word "least" shall be inserted after the word "do."
16. In Paragraph 136 (2), the words "as referred to in paragraph 1 'shall be inserted after the words" a tax return shall be filed'.
17. in Paragraph 152 (1) of the introductory part of the provision, the word "arrears" is replaced by the words "tax claims due."
18. the words "and tax payable" shall be added at the end of Paragraph 152 (1).
19. In Section 152 (3) of the Introductory Part of the provision, the word "arrears' is replaced by" tax claims due '.
20. in Paragraph 152 (3) (a), the words "resulting from" shall be replaced by the words "and tax due on";
21. in Paragraph 152 (3) (b), the words "resulting from" shall be replaced by "z."
22. In Paragraph 152 (4), the words "previous paragraphs' are replaced by the words" paragraphs 1 to 3 'and the words "arrears' are replaced by the words" tax claims due '.
23. in Article 166 (4), the last sentence is deleted;
24. In Article 166 (5), the words "or under the law governing payment 'are deleted.
25. In Section 178, at the end of the text of paragraph 3, the words "; interest on late payments following the Regulation shall not give rise to recovery costs' are added.
26. In Paragraph 240 (2), the last sentence is replaced by the following: "Each successor in title shall be liable for the fulfilment of a payment obligation which has passed on to another successor in title in connection with the loss of a legal person by division."
27. In Article 244 (6), the words "within the time limit 'shall be inserted after the words" a proper tax claim'.
28. In Paragraph 265 (2), "225 'is replaced by" 255'.
Amendment of the Local Charges Act
In Section 11 of Act No. 565 / 1990 Coll., on Local Charges, as amended by Act No. 229 / 2003 Coll., Act No. 270 / 2007 and Act No. 281 / 2009 Coll., at the end of the text of paragraph 1, the words "or a collective regulatory list 'are added.
Amendment of the Real Estate Tax Act
Act No. 338 / 1992 Coll., on Real Estate Tax, as amended by Act No. 315 / 1993 Coll., Act No. 242 / 1994 Coll., Act No. 248 / 1995 Coll., Act No. 65 / 2000 Coll., Act No. 492 / 2000 Coll., Act No. 239 / 2001 Coll., Act No. 483 / 2001 Coll., Act No. 576 / 2002 Coll., Act No. 237 / 2004 Coll., Act No. 362 / 2009 Coll., Act No. 669 / 2004 Coll., Act No. 179 / 2005 Coll., Act No. 217 / 2005 Coll., Act No. 296 / 2007 Coll., Act No. 545 / 2005 Coll., Act No. 112 / 2006 Coll., Act No. 186 / 2006 Coll.
1. in Article 13a (1), the last sentence is deleted;
2. In Article 13a, at the end of paragraph 2, the words "and the result of the measurement shall be notified to the taxpayer by means of a payment account or a collective regulatory list 'shall be deleted.
3.
Determination of tax
(1) Real estate tax shall be calculated on the basis of the tax period as at 1 January of the year for which the tax is levied.
(2) Real estate tax may be determined by a payment scale, an additional payment margin or a collective regulatory list; the determination of the tax by a multiple statutory list is not justified.
(3) In cases where a tax return is not filed, the tax period shall start to run on 31 January. ';
4. In Paragraph 16a (1), first sentence, "August 'is replaced by" October'.
Amendment of the Road Tax Act
In Article 15 of Act No. 16 / 1993 Coll., on Road Tax, as amended by Act No. 302 / 1993 Coll., Act No. 243 / 1994 Coll., Act No. 143 / 1996 Coll., Act No. 207 / 2002 Coll., Act No. 102 / 2004 Coll., Act No. 635 / 2004 Coll., Act No. 296 / 2007 Coll., Act No. 246 / 2008 Coll. and Act No. 199 / 2010 Coll., paragraph 4 is deleted.
Amendment of the budgetary rules
Act No. 218 / 2000 Coll., on budgetary rules and amending certain related laws (budgetary rules), as amended by Act No. 482 / 2004 Coll., Act No. 270 / 2007 Coll., Act No. 26 / 2008 Coll. and Act No. 281 / 2009 Coll., is amended as follows:
1. In Paragraph 44a (9), the word "Ministry 'is replaced by" General Financial Directorate'.
2. In Paragraph 44a (10), the word "Ministry 'is replaced by" Directorate-General for Finance'.
3. In the first sentence of Paragraph 75b, the word "Ministry 'is replaced by" General Financial Directorate'.
Transitional provisions
1. Proceedings for the remission of payment for breaches of the budget discipline or penalty payments relating thereto, which by the date of entry into force of this Act has not been completed by the Ministry of Finance, shall be completed by the General Financial Directorate.
2. The General Financial Directorate shall take over the Ministry of Finance's file agenda on the discharge procedure for the breach of budgetary discipline or penalty payments relating thereto.
Amendment to the Road Traffic Conditions Act
In Article 4 (7) of Act No. 56 / 2001 Coll., on the Terms and Conditions of Operation of Vehicles on the Road and on the Amendment to Act No. 168 / 1999 Coll., on Insurance of Liability for Damage caused by the Operation of Vehicles and on the Amendment to Certain Related Acts (Act on Vehicle Liability Insurance), as amended by Act No. 307 / 1999 Coll., as amended by Act No. 478 / 2001 Coll., Act No. 320 / 2002 Coll., Act No. 411 / 2005 Coll., Act No. 226 / 2006 Coll., Act No. 342 / 2006 Coll., Act No. 170 / 2007 Coll., Act No. 137 / 2008 Coll., and Act No. 227 / 2009 Coll., the words "and for the purposes of the Territorial Financial Authorities' are added for the words.
Amendment of the Administrative Charges Act
Act No. 100 / 2008, Act No. 100 / 2008, Act No. 100 / 2008, Act No. 100 / 2008, Act No. 100 / 2008, Act No. 100 / 2008, Act No. 100 / 2008, Act No. 100 / 2008, Act No. 100 / 2008, Act No. 100 / 2008, Act No. 100 / 2008, Act No. 100 / 2008, Act No. 100 / 2008, Act No. 100 / 2008, Act No. 100 / 2008, Act No. 100 / 2008, Act No. 100 / 2008, Act No. 100 / 2008, Act No. 100 / 2008, Act No. 100 / 2008, Act No. 100 / 2008, Act No. 100 / 2008, Act No. 100 / 2008, Act No. 100 / 2008, Act No. 100 / 2008, Act No. 100 / 2008, Act No. 100 / 2008, Act No. 100, Act No. 100 / 2008, Act No. 100, Act No. 100 / 2008, Act No. 100, Act No. 100, Act No. 100, Act No. 100, Act No. 2008, No. 100, No 2008, No 2008, Act No. 100, Act No. 100, No. 2008, No. 100, No. 100, No. 2008, No. 2008, No. 2008, No. 2008, No. 100, No. 2008, No. 2008, No. 100, No. 2008, No.
1. in entry 1 (1) (a), the words "extending the period 'are deleted;
2. In item 1, point 2 is replaced by the following:
'2. Issue of certificates
a) about the integrity or the state of the personal tax account CZK 100
b) about tax domicile CZK 100. "
3. In entry 1 of the provision "Fee subject ', points 2 and 3 are not deleted and the designation of point 1 is deleted.
4. In entry 1 of the provisions of the Notes, point 4 is deleted.
EFFECTIVE
That law shall take effect on the first day of the calendar month following its publication.
Germany
Klaus v. r.
Nausea v. r.
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Regulation Information
| Citation | Act No. 30 / 2011 Coll., amending Act No. 280 / 2009 Coll., Tax Code, and other related laws |
|---|---|
| Regulation Type | - |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 18.02.2011 |
|---|---|
| Effective from | 01.03.2011 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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