Act No. 304 / 2009 Coll.
Act amending Act No. 337 / 1992 Coll., on the Administration of Taxes and Duties, as amended, and Act No. 586 / 1992 Coll., on Income Tax, as amended
Valid
Law
Effective from 01.01.2010
Text versions:
01.01.2010
04.09.2009
304
THE LAW
of 23 July 2009
amending Act No. 337 / 1992 Coll., on the Administration of Taxes and Duties, as amended, and Act No. 586 / 1992 Coll., on Income Tax, as amended
Parliament has decided on this law of the Czech Republic:
Amendment to the Tax and Charges Administration Act
Act No. 2004 / 2004 / 2004, Act No. 50 / 2004, Act No. 50 / 2004, Act No. 50 / 2004, Act No. 54 / 2004, Act No. 54 / 2004, Act No. 54 / 2004, Act No. 54 / 2004, Act No. 54 / 2004, Act No. 54 / 2004, Act No. 54 / 2004, Act No. 54 / 2004, Act No. 54 / 2004, Act No. 54 / 2004, Act No. 46 / 2004, Act No. 54 / 2004, Act No. 46 / 2004, Act No. 46 / 2004, Act No. 99.
1. Paragraph 25 (2) reads as follows:
"(2) The fine shall be imposed by the relevant Financial Directorate in all cases of non-compliance under Section 24. However, if the obligation of confidentiality was infringed by a member of the Financial Directorate or a central administration, the Ministry shall impose a fine. The same copy of the decision imposing the fine shall be sent by the Financial Directorate to the tax entity concerned by the infringement of confidentiality. ';
2. Paragraph 32 (3) reads as follows:
"(3) The decision shall contain a statement of reasons, unless otherwise provided for in this or in a special tax law, unless the tax administrator responds to the statement of the tax entity without modification or the justification is known to that tax entity from another document. In that case, the tax administrator shall refer to this document in its decision. In the statement of reasons, the tax administrator shall briefly and clearly state the reasons for the decision. In the preamble to the decision which was given on the basis of evidence, the tax administrator shall also state which facts it considers to have been established and on which evidence it relied on its factual findings, what considerations it followed when assessing the evidence and how it assessed the case legally. '
3. In Paragraph 44, the following paragraph 3 is added:
"(3) The appeal of the tax administrator referred to in paragraph 1 shall not be necessary if the insolvency proceedings have decided on the bankruptcy of the tax entity and the obligation imposed on the tax entity pursuant to Paragraph 40b (1) has been fulfilled. '
4. In Paragraph 46, the following sentence is added at the end of paragraph 7: "If the tax administrator issues an additional payment notice after the tax control carried out, the appeal against it shall have suspensory effect. '
5. Paragraph 47 (1) reads:
"(1) Save as otherwise provided for in this or in a special law, the tax may not be measured or measured or the right to deduct after three years from the end of the tax period in which the tax became chargeable or within three years of the tax being incurred for those taxes which do not have a tax period. ';
6. Paragraph 60 (3) reads as follows:
"(3) The authorisation of the deferred tax and the authorisation of instalments may be subject to conditions. For the period during which the tax entity fulfils these conditions, the fact of the authorisation of the postponement and of the authorisation of instalments shall be taken into account when issuing the certificate referred to in Article 62 (7). ';
7. Paragraph 72, including the title, reads:
Liability
(1) In order to secure the tax claim and its accessories, the tax administrator may establish a lien by decision. In order to determine the subject matter of the pledge, the tax administrator is authorised under Section 15. In the rest, the provisions of the Civil Code shall apply, unless otherwise provided for in that law.
(2) The decision must include the designation of the tax claim, its amount and the subject of the lien.
(3) The decision to establish a lien may amend or repeal the tax administrator on his own or on any other initiative.
(4) The tax administrator may, for the purposes referred to in paragraph 1, invite the tax debtor to submit an inventory of his assets. The tax debtor shall comply with this call within the prescribed time limit.
(5) The lien is due to the service of a decision establishing a lien to a tax debtor. The lien on real estate registered in the cadastral and other matters on which the public registers are maintained shall arise from the service of the decision establishing the lien of the cadastral office or, where appropriate, of the public register.
(6) The tax administrator may decide to establish a lien on the property of the owner, different from the tax debtor whose arrears are secured, on the basis of the owner's written consent to an officially certified signature.
(7) The provision of the tax arrears, including the costs incurred in taking over the pledge by the tax administrator, is carried out at the expense of the tax debtor. If the tax debtor does not pay these costs, the tax administrator is entitled to enforce them in accordance with the procedure laid down in Sections 73 and 73a.
(8) The lien established by the decision of the tax administrator shall also cease to be the legal power of the decision by which the tax administrator abolishes the lien. '
Amendment of the Income Tax Act
Act No. 5, No 5, No 5, No 5, No 5, No 5, No 5, No 5, No 5, No 5, No 5, No 5, No 6, No 5, No 5, No 6, No 6, No 6, No 5, No 5, No 6, No 6, No 5, No 5, No 6, No 5, No 5, No 5, No 6, No 6, No 5, No 6, No 6, No 5, No 5, No 5, No 5, No 6, No 6, No 5, No 5, No 5, No 6, No 6, No 5, No 5, No 5, No 5, No 6, No 5, No 6, No 5, No 6, No 6, No 6, No 6, No 5, No 5, No 6, No 6, No 6, No 6, No 6, No 6, No 6, No 6, No 5, No 6, No 6, No 6, No 6, No 2006, No 2006, no.
1. In Paragraph 24, at the end of paragraph 2, the dot is replaced by a comma and the following point (zt) is added:
"zt) flat-rate expenditure on transport by road motor vehicles 3d) (hereinafter referred to as" flat-rate expenditure on transport '), provided that the expenditure on transport by road motor vehicle referred to in point (k) (4) of this paragraph has not been applied, amounting to CZK 5 000 for each full calendar month of the tax period or the period for which the tax return is filed, in which the taxpayer used the road motor vehicle in question to achieve, secure or maintain taxable income, with the exception of the revenue referred to in paragraph 10, and at the same time has not left the road vehicle for use by another person for part of the relevant calendar month. Where a taxpayer uses a road motor vehicle for which he applies flat-rate transport expenditure only partly to achieve, secure and maintain taxable income, only part of the flat-rate transport expenditure determined in accordance with the previous sentence of 80% of that amount (hereinafter referred to as "reduced flat-rate transport expenditure') may be used for such road motor vehicle. If, in accordance with the previous sentence, the taxpayer applies a flat-rate transport expenditure to a vehicle, then for the purposes of this Act, other vehicles for which the taxpayer applies flat-rate transport expenditure in accordance with this provision shall be used exclusively to achieve, secure and maintain taxable income. For the purposes of this Act, the taxpayer shall be deemed to be using a road motor vehicle for which he applies flat-rate transport expenditure solely to achieve, secure or maintain taxable income, unless otherwise demonstrated. The flat-rate transport expenditure may be used for a maximum of 3 of the own road motor vehicles included or not in the commercial property or in the lease for the tax period or for the period for which the tax return is filed. ';
2. In Paragraph 25, the dot is replaced by a comma at the end of paragraph 1 and the following point (zp) is added:
"(zp) expenditure (costs) on fuel consumed and the parking costs incurred in connection with the use of road motor vehicles 23d) for which the taxpayer applies a flat-rate transport expenditure and 20% of other expenditure (costs) with the exception of depreciation incurred in connection with a road motor vehicle for which the taxpayer is obliged to apply a reduced flat-rate transport expenditure. In the case of a road motor vehicle for which the taxpayer applies flat-rate transport expenditure, no further reimbursement of the expenditure on fuel consumed may be made. ';
3. In Paragraph 28, the sentence "In the depreciation of a road motor vehicle for which the taxpayer is obliged to apply a reduced flat-rate transport expenditure, 80% of the depreciation shall be added at the end of paragraph 6. '
Transitional provision
Paragraph 24 (2) (zt), § 25 (1) (zp) and § 28 (6) 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 or period for which the tax return started in 2009.
Efficacy
This Act shall take effect on 1 January 2010.
z.
Klaus v. r.
Fischer v. r.
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Regulation Information
| Citation | Act No. 304 / 2009 Coll., amending Act No. 337 / 1992 Coll., on the Administration of Taxes and Fees, as amended, and Act No. 586 / 1992 Coll., on Income Taxes, as amended |
|---|---|
| Regulation Type | Law |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 04.09.2009 |
|---|---|
| Effective from | 01.01.2010 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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