Act No. 321 / 2016 Coll.
Law amending certain laws relating to proof of origin of property
Valid
Law
Effective from 01.12.2016
Text versions:
01.12.2016
03.10.2016
321
THE LAW
of 6 September 2016
amending certain laws relating to proof of origin of property
Parliament has decided on this law of the Czech Republic:
Amendment of the Income Tax Act
Act No. 5 / 2004, Act No. 5 / 2004, Act No. 5, 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. 99, Act No. 99, Act No. 5 / 1999, Act No. 99, Act No. 5 / 1999, Act No. 99, Act No. 5, Act No. 96, Act No. 5, Act No. 97, Act No. 97, Act No. 99, Act No. 99, Act No. 5 / 2004, Act No. 5, Act No. 5, Act No. 2004, No 2004, No 2004, Act No 1999, No 1999, No 1999, No 1999, No 1999, No 1999, No 1999, No 1999, Act No. 96, No 1999, No 1999, No 1999, No 1999, No
Call for proof of revenue
(1) The tax administrator shall invite the taxpayer to demonstrate the origin and origin of the income and other facts related to the increase in his capital, consumption or other issue where:
(a) has reasonable doubts as to whether the income of the taxpayer notified or claimed to the tax administrator corresponds to the increase in his capital, consumption or other issue and is not aware of the facts which would make the increase in capital, consumption or other edition clear; and
b) after prior examination it concludes that the difference between this income and the increase in capital, consumption or other issuance of a taxpayer exceeds CZK 5 000 000.
(2) In the call for proof of revenue, the tax administrator will state its doubts in a way that allows the taxpayer to comment on them and to provide evidence in order to eliminate these doubts.
(3) In the call for proof of income of the tax administrator
(a) determine the relevant period for assessing the relationship of the taxpayer's income towards the increase in his assets, consumption or other issue;
(b) set a time limit for the statement and presentation of evidence to prove the facts required, which may not be less than 30 days;
(c) inform the taxpayer of the consequences of failure to prove the facts sought and of failure to provide sufficient synergies in proving the facts sought.
(4) The tax administrator may complement the required facts through a further call for proof of income.
(5) The tax administrator does not call on the taxpayer to prove the facts known to the tax administrator that occurred during the period for which the tax deadline has already expired.
Obligation to prove revenue
The taxpayer shall be obliged to prove the facts required in the call for proof of income, unless it proves that they have occurred during the period for which the tax period has already expired.
Proof of income
(1) If evidence of the facts required in the call for proof of income has been obtained, the tax administrator shall inform the taxpayer accordingly.
(2) The tax administrator shall treat the tax according to the aid in a special way where:
(a) there is no proof of the facts required in the call for proof of revenue;
(b) the tax cannot be determined on the basis of evidence; and
c) The tax administrator will conclude, after a preliminary assessment, that the tax determined according to the aids exceeds CZK 2 000 000 in a special way.
Determination of the tax by aid in a special way
(1) When determining the tax on the basis of the aid, the tax administrator will determine in a special way the taxable amount by estimating the amount of income that the taxpayer would have to obtain in order to reflect the increase in his assets, consumption or other issue.
(2) When estimating the amount of revenue referred to in paragraph 1, the tax administrator shall, in particular:
(a) information showing, directly or indirectly, that the taxpayer's income does not correspond to the increase in his capital, consumption or other issue;
(b) economic indicators;
(c) comparison with comparable taxpayers;
(d) the normal value of comparable assets, consumption or other issues;
(e) movements and balances on accounts;
(f) the property statement.
(3) If, when determining the tax on the aid, it is not possible to determine in a specific way which tax period the revenue falls into, it shall be regarded as being incurred in the last tax period for which tax can already be determined.
(4) In determining the tax on the aid in a special way, the tax administrator shall take into account the circumstances which give rise to benefits for the taxpayer only if it has been applied and demonstrated in the procedure for determining the tax on the aid in a special way.
Penalties for the determination of tax by aid in a special way
(1) The payer shall be obliged to pay periodic penalty payments on the amount of the tax determined according to the aid in a special manner of:
(a) 50%; or
(b) 100% where failure to cooperate with the taxpayer has seriously made it difficult or hindered the determination of the tax.
(2) The tax administrator shall decide on the obligation to pay periodic penalty payments in the context of a payment notice or an additional payment notice, which shall determine the tax on the aid in a special way and shall prescribe the periodic penalty payments in the tax records.
(3) The fine is due on the same date as the tax fixed.
Call for a declaration of property
(1) The tax administrator shall invite the taxpayer to submit a declaration of property where:
(a) there is no proof of the facts required in the call for proof of revenue;
(b) the information needed to establish the state of the assets cannot be obtained otherwise or can only be obtained with disproportionate difficulty; and
(c) the tax administrator concludes, after a preliminary assessment, that the aggregate value of the property which the taxpayer is obliged to mention in the property declaration exceeds CZK 10 000 000.
(2) The payer shall lodge a declaration of property within 60 days of the notification of the call for a declaration of property; that period may be extended.
(3) In the appeal to the tax administrator, it shall inform the taxpayer of the obligations associated with the notification of the call and any consequences associated with the failure to lodge a declaration of property or the disclosure of false or grossly distorted data; in respect of failure to comply with this obligation, the tax administrator shall not be bound by a confidentiality obligation for the purposes of criminal proceedings.
(4) If the taxpayer does not, at the request of the tax administrator, lodge a declaration of property or give false or grossly distorted data, the tax administrator shall, without further delay, proceed to determine the tax according to the aid in a specific way.
Forms of the property declaration
(1) In the property statement, the taxpayer is required to provide complete and true information.
(2) In the property declaration, the taxpayer is required to provide the information to be provided in the property declaration under the tax rules.
(3) In the property declaration, the taxpayer is required to specify further:
(a) the trust fund of which it is the founder or the fortified, and the facts known to it about the assets in that trust fund;
(b) a case which is not subject to enforcement of a decision as to the matter which an entrepreneur necessarily needs to carry out his business;
(c) cash debt; or
(d) an express statement stating the full and true information.
(4) The operative date for the establishment of the property declaration shall be the date of notification of the call for the property declaration, unless another operative date is specified in the call.
(5) The signature of the taxpayer for a declaration of property not submitted orally to the Protocol or by means of a data report shall be officially verified.
Specific provisions on the particulars of the property declaration
(1) In the property statement, the taxpayer shall not be obliged to provide information which the tax administrator may ascertain from the registers and registers to which he has access. This information shall be published by the tax administrator on the official record and in a way that allows remote access.
(2) If the aggregate value of the property which the taxpayer is obliged to state in the property declaration does not exceed CZK 10 000 000, the taxpayer may state in the property statement only this fact and the explicit statement that this information is true.
(3) The payer is not obliged to state in the property declaration:
(a) a movable item whose value does not exceed CZK 100,000; or
(b) a cash debt not exceeding CZK 100,000. ';
Transitional provision
Penalties pursuant to Section 38zb of Act No. 586 / 1992 Coll., as effective from the date of entry into force of this Act, may be applied only in the case of the determination of a tax for which the deadline for filing a proper tax return or additional tax return has expired after the date of entry into force of this Act.
Amendment of the Penal Code
In § 227 of Act No. 40 / 2009 Coll., Criminal Code, the words "up to one year 'are replaced by" for six months to three years, with a penalty'.
EFFECTIVE
That law shall take effect on the first day of the second calendar month following its publication.
Hamlet v. r.
Zeman v. r.
Sobotka v. r.
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Regulation Information
| Citation | Act No. 321 / 2016 Coll., amending certain laws in connection with proof of the origin of the property |
|---|---|
| Regulation Type | Law |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 03.10.2016 |
|---|---|
| Effective from | 01.12.2016 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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