Act No. 323 / 1993 Coll.
Act amending and supplementing Act No. 586 / 1992 Coll., on Income Taxes, as amended by Act No. 35 / 1993 Coll., Act No. 96 / 1993 Coll., Act No. 157 / 1993 Coll., and Act No. 196 / 1993 Coll., Act No. 337 / 1992 Coll., on Tax and Charges Administration, as amended by Act No. 35 / 1993 Coll., and Act No. 157 / 1993 Coll., and Act No. 593 / 1992 Coll., on Reserves for the Determination of Income Tax Basis, as amended by Act No. 157 / 1993 Coll.
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Effective from 01.01.1994
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323
THE LAW
of 3 December 1993
amending and supplementing Act No. 586 / 1992 Coll., on Income Taxes, as amended by Act No. 35 / 1993 Coll., Act No. 96 / 1993 Coll., Act No. 157 / 1993 Coll. and Act No. 196 / 1993 Coll., Act No. 337 / 1992 Coll., on Tax Administration and Fees, as amended by Act No. 157 / 1993 Coll., and Act No. 157 / 1993 Coll., and Act No. 593 / 1992 Coll., on Reserves for the Determination of the Income Tax Base, as amended by Act No. 157 / 1993 Coll.
Parliament has decided on this law of the Czech Republic:
The Act of the Czech National Council No. 586 / 1992 Coll., on Income Taxes, as amended by the Act of the Czech National Council No. 35 / 1993 Coll., Act No. 96 / 1993 Coll., Act No. 157 / 1993 Coll. and Act No. 196 / 1993 Coll., is amended as follows:
1. In Article 2 (5), the words "or permanent establishment (§ 22 (2)) 'shall be inserted after the words" legal persons domiciled in the country'.
2. in Article 3 (4) (a), at the end of the comma, the following shall be replaced by a semicolon and the following words shall be added: "the subject of a tax on natural persons, on educational and medical establishments and on the protection of abandoned animals, or on endangered species of animals, but the income is not derived from the acquisition of a gift in connection with the operation of such activities,"
3. Article 4 (1) (a) reads as follows:
"(a) income from the sale of an apartment or a house with a maximum of two apartments, including associated parcels, provided that the seller owned it and was resident there for at least two years immediately prior to the sale. The exemption shall not apply to income from the sale of such apartments or houses which are included in the commercial property and in which the taxpayer carries out business or other self-employed activity, within two years of the end of that activity, '.
4. In Article 4 (1) (b), the first sentence is replaced by a semicolon and the following sentence is added: "where the sale of the property acquired by inheritance from the deceased, which was a direct relative or spouse in a series, the period of five years shall be reduced by the period during which the property was evidently owned by the deceased."
In the second sentence, the words "including the income of the real estate referred to in paragraph 1 (g), which are included in the commercial property, and 'shall be inserted after the words" to income from the sale of real estate. "
5. In the second sentence of Article 4 (1) (c), the words "with the exception of securities acquired under coupon privatisation 'shall be inserted after the words" securities'. In the third sentence, the words "including revenue from the sale of movable property referred to in paragraph 1 (g) 'shall be inserted after the words" from the sale of movable property'.
6. In Article 4 (1) (d), the following shall be inserted after the words "compensation received," and the following words shall be added at the end: "and payments from insurance of assets serving business and other self-employed activities or leasing."
7. Article 4 (1) (f) reads as follows:
"(f) the price of the competition, the advertising competition, the advertising composition and the price of the sports competition, with a value not exceeding CZK 10 000, excluding the price of the sports competition with taxpayers where the sport activity is a business (§ 10 (8)). However, the tender price and a similar price from abroad shall be exempt entirely if it has been donated in full by the beneficiary for the purposes set out in Sections 15 (8) and 20 (5). '
8. In Article 4 (1) (m), a comma is inserted after the words "to soldiers of basic (replacement) services," and the following words are inserted: "to pupils of schools who are not in active service."
9. in Article 4 (1), the following point (u) is added:
"(u) the income obtained in the form of the acquisition of property to the apartment as compensation for the release of the apartment and the compensation (severance payments) for the release of the apartment paid to the user of the apartment on condition that the refund is used for the provision of housing not later than one year following the year in which the refund (severance payments) was received and the taxpayer notifies the tax administrator by the end of the tax period in which it was received."
10. In the first sentence of Article 4 (2), the dot is replaced by a semicolon and the following words are added: "The exemption shall not apply in that case even when transferring ownership rights to the next owner for such resources and equipment."
The second sentence is deleted.
11. § 5 is added to paragraph 6:
"(6) The income included in the tax base in the previous tax periods which have been repaid shall be reduced by the tax base in the tax period in which its recovery took place, provided that there is a legal basis for its recovery and that the income is not recorded in the taxpayer's accounting for the determination of the tax base (partial tax base) in accordance with § 7 and 9. In the case of amounts used as expenditure (cargo) in previous tax periods for which there is a legal basis for repayment by the beneficiary, these amounts shall be increased by the tax base in the tax period where the refund took place, provided that the refund was not recorded in the taxpayer's accounting records for the determination of the tax base (sub-tax base) in accordance with § 7 and 9. ';
12. in Article 6 (1), at the end of point (c), the dot is replaced by a comma and the following point (d) is added after point (c):
"(d) the income of the taxpayer resulting from the exercise of an activity or function, even if it is paid as compensation (compensation) for the loss of such income by the payer for which the taxpayer does not perform an activity or function.";
13. in Article 6 (3), the following sentence shall be added at the end of the paragraph: "The income shall also mean the amount by which the employee's payment of goods or services provided by the employer is lower than their normal price (Article 3 (3)) or the amount referred to in Article 6 (6) or the price charged by the employer for comparable goods or services to other customers."
14. Article 6 (4) reads as follows:
"(4) The income accruing from employers having their registered office or residence in the Czech Republic after the reduction provided for in paragraph 13 (a) is a separate tax base for taxation at a special tax rate (§ 36), in the case of income referred to in paragraph 1 (a) and (d) and in accordance with paragraph 10, the aggregate amount of which does not exceed CZK 2000 for the same employer in the calendar month. This is the case where the income generated by the employee is from an employer for which the employee does not apply tax-free amounts on the tax base for the calculation of tax advances under a special rule. 4b) '.
15. Article 6 (5) reads as follows:
"(5) If the revenue referred to in paragraph 4 comes from sources abroad, it shall be the basis of the tax (sub-base) in accordance with Paragraph 5 (2). ';
16.
"(6) If the employer provides a motor vehicle to the employee for use for both professional and private purposes, an amount of 12% of the purchase price of the vehicle in the calendar year shall be deemed to be the employee's income. An amount of 1% of the purchase price of the vehicle for each calendar month shall be regarded as the income of the staff member for the calculation of the advance payment, even if the vehicle is used only for part of the calendar month. Where a hired vehicle is based on the purchase price of the vehicle at the original owner, even if the subsequent purchase of the vehicle occurs. ';
17. in Article 6 (7), at the end of (c), the dot is replaced by a comma and the following point (d) is added after (c):
"(d) compensation for the wear of own tools, equipment and items needed for the performance of the work provided by employees under the Labour Code."
18. in Article 6, the following paragraph 8 is inserted after paragraph 7:
"(8) Where the employer pays the employer's expenditure (compensation) referred to in points (b) to (d) of paragraph 7 a flat-rate amount, such expenditure shall be deemed to have been declared up to the flat-rate amount laid down in the specific rules or the flat-rate referred to in the collective agreement or in the employer's internal rules provided that the flat-rate amount has been established by the employer on the basis of the calculation of the actual expenditure. The same procedure shall be followed by the employer in determining the flat-rate in cases where the conditions under which the flat-rate has been fixed have changed. If they are flat-rate using their own tools, equipment and items necessary for the performance of the work of the employee, which would otherwise be amortised, they shall be recognised only to the extent that the employer would have used depreciation of comparable tangible assets in equal depreciation in subsequent years. ';
19. In Article 6 (8) (d), the words "from the fund of cultural and social needs or from profit (income) after tax 'shall be inserted after the words" from the fund of cultural and social needs or from profit (income) after tax' and at the end of the paragraph, the comma shall be replaced by a semicolon and the following words shall be added: "If, however, foreign recreation including foreign tours is provided, the staff member shall be exempt from the value of non-monetary benefits in aggregate not more than CZK 10 000 per calendar year. The performance of the employer shall also be assessed by the staff member for the family members of the staff member, '.
20. In Article 6 (8), the following points (j) to (s) are added:
"(j) cash performance for equipment and commissions provided to members of the armed forces and corps under special regulations, 6b)
(k) compensation for loss of service income (salary) granted to members of the armed forces and corps under special regulations, 6c)
(l) the value of the transitional accommodation provided as a non-monetary benefit by the employer to employees at the place of regular work (place of work) agreed in a contract of employment which is not identical to the place of residence of the employee;
(m) wage compensation paid under special rules 6d) equal to the difference between sickness insurance benefits;
(n) income generated by the return of employee shares (bonds) up to the amount of the difference between the nominal value paid and the selling value on issue, provided that the difference was taxed on acquisition before 1 January 1993;
(o) compensation for pension losses granted under the Labour Code for the period before 1 January 1989 and paid after 31 December 1992;
(p) the cash advantage conferred on employees in connection with the granting of interest-free loans or loans with interest less than the normal amount of interest on the cultural and social needs fund or on the social fund;
(r) the monetary contribution to the renewal of granted in kind of uniform customs formalities;
(s) a specific surcharge granted in foreign currency to members of the armed forces seconded to the United Nations peacekeeping force unit outside the territory of the Czech Republic 6e) for the duration of their stay abroad. '
21. Paragraph 6 (11) reads as follows:
"(11) The provisions of paragraphs 7, 8 and 9 shall apply mutatis mutandis to transactions provided in connection with the performance of functions."
22.
"(a) the amount of social security premiums, the contribution to the national employment policy and the general health insurance premium, which is, pursuant to the Special Regulations (21), payable by the employee; for staff covered by compulsory foreign insurance of the same type, contributions to such foreign insurance, '.
23. in Article 6 (12), the provisions of (b) and (c) shall be deleted;
Paragraphs 8 to 12 shall be renumbered paragraphs 9 to 13.
24. in Article 7 (4), the words "social insurance, insurance employment and health insurance" are replaced by the words "social security, national employment policy and general health insurance";
25. in Article 7, the following paragraph 5 is inserted after paragraph 4:
"(5) Social security contributions, contributions to state employment policy and general health insurance premiums paid by a public commercial company for associates or a limited partnership for associates or associates shall be exempt from tax for members or associates. '
Article 26 (7) (6) reads as follows:
"(6) Income for contributions to newspapers, magazines, radio or television from sources in the Czech Republic is a separate tax base for taxation at a special tax rate (§ 36), provided that the income referred to in paragraph 2 (a) is not more than CZK 3000 in the calendar month."
27. in Article 7 (8), "paragraph 7" is replaced by "paragraph 8"; at the end, the dot is replaced by a comma and the following words are added: "but only up to the amount of premiums calculated at a rate without increasing it from the maximum basis for such insurance under the special regulation. 21)."
Paragraphs 5 to 8 shall be renumbered paragraphs 6 to 9.
28. Article 7 (10) and (11) are added as follows:
"(10) Revenue from the sale of immovable property or movable property which are share-owned by spouses and in which the business or other self-employed activity has been carried out by at least one of the spouses, has been the subject of business or served for business or other self-employed activities of at least one of the spouses, shall be taxed on the part of the spouses who carried on such business, provided that the property has been included in the assets of at least one of the business spouses. After the completion of the business or other self-employment activity, the procedure laid down in Section 10 (5) of the Act shall be followed.
(11) The revenue referred to in Article 7 (1) (d) shall not be regarded as revenue and shall not be the subject of a tax on the reimbursement of travel expenses paid to members of public commercial companies and to associates of limited companies up to the amount laid down in the special regulation.5) '.
29. Paragraph 8 (1) reads as follows:
"(1) The income from capital goods, in the absence of revenue under Section 6 (1) or 7 (1) (d), shall be:
(a) profit shares (dividends), interest and other benefits on securities or participation in limited liability companies and limited companies, and profit shares and similar benefits from cooperative membership;
(b) shares in silent partnership profits from participating in business unless they are used to supplement the deposit minus the share of losses up to the original amount;
(c) interest, winnings and other income on deposits in holding books, interest on funds in holding accounts;
(d) income from the deposit certificates and the equivalent deposits made to them;
(e) benefits from insurance in the event of a certain age or from supplementary pension insurance outside the social insurance fund, less premiums paid. Paragraph 10 (7) shall apply to the calculation of the tax base,
(f) interest and other income on loans and loans granted, interest on current account deposits and interest on the value of the deposit paid in the contractual amount of public company members. Interest on current account deposits which are not intended for business under the terms of the Bank (spore accounts, foreign exchange accounts, etc.) shall be assessed in accordance with point (c),
(g) discount amounts for notes. ';
30. in Paragraph 8 (3) (a), "[paragraph 1 (c)]" is replaced by "[paragraph 1 (d)]";
Article 31 (8) (4) reads as follows:
"(4) The revenue referred to in paragraph 1 (a), (b), (c), (d), (e) and (3) (a), in so far as the revenue referred to in paragraph 6 (1) or 7 (1) (d) comes from resources within the territory of the Czech Republic, is a separate tax base for taxation at a specific rate (§ 36). If this income comes from sources abroad, it is, not reduced by expenditure, the basis of tax (partial tax base). '
32. in Article 8 (5), "(e) and (f)" is replaced by "(f) and (g)";
33. In Paragraph 8 (6), the words "only" shall be deleted.
Article 9 (1) (a) reads as follows:
"(a) income from the rental of immovable property (parts thereof), including apartments (parts thereof),"
35. in Paragraph 10 (1) (h), "paragraph 2 (b)" is replaced by "paragraph 3 (b)";
36. In Article 10 (5), the following sentence is inserted after the first sentence: "If it is for tangible assets written down in accordance with § 26 et seq., in which the taxpayer has engaged in a business or other self-employed activity which has been the subject of business or served for business, the expenditure shall be the residual price referred to in § 24 (2) (b)."
37. In the fourth sentence of Paragraph 10 (5), the following words shall be replaced by a comma at the end of the period and the following words shall be added: "including any other expenditure relating to the execution of the sale, with the exception of expenditure provided for in Section 25 of the Act."
38. In the third sentence of Paragraph 10 (6), the words "less than two years' are replaced by" less than five years'.
Paragraph 39 (10) (8) reads as follows:
"(8) The income referred to in paragraph 1 (f) to (ch) resulting from resources in the Czech Republic is a separate tax base for taxation at a specific tax rate (§ 36). Where a contract price includes a remuneration for the use of a work or performance, the amount attributable to that remuneration shall be reduced by the taxable amount taxed at the special tax rate and shall be included in the revenue referred to in Section 7. For the taxpayers referred to in Article 2 (2) for whom the sport activity is an activity of business or other self-employed activity, the prices received from sports competitions shall be considered as revenue pursuant to Article 7. If this income comes from sources abroad, the tax base (sub-tax base) shall be the basis of Article 5 (2). '
40. Paragraph 10 repeals paragraph 9 and paragraph 10 becomes paragraph 9.
Article 41 (12) (2) reads as follows:
"(2) Income generated in the course of business or other self-employed activities (Paragraph 7), operated in cooperation with the other spouse, and the expenses incurred in achieving, securing and maintaining them, shall be distributed in such a way that the proportion attributable to the cooperating spouse does not amount to more than 50%, provided that the co-employed spouse is the payer of social and health insurance premiums as a self-employed person; However, the amount attributable to the cooperating spouse, by which the income exceeds the expenses, may not exceed CZK 540 000 in cooperation for the entire tax period or CZK 45,000 for each month of such cooperation. In other cases of cooperation between the spouse and other household persons with a taxpayer, the income obtained in the course of business or other self-employment shall be distributed to the cooperating persons in such a way that their share of the common income and expenditure shall not exceed 30%; However, the total amount for the cooperating persons, by which the revenue exceeds the expenditure, may not exceed CZK 180,000 in cooperation during the entire tax period or CZK 15,000 for each month of cooperation. The income cannot be allocated to compulsory school children and to children and a spouse (spouse) when they are used as dependants (§ 15). '
42. In Paragraph 13 (1), the words "or equivalent works 14a) 'shall be inserted after the words" the common Treaty'.
43. Paragraph 13 (2) reads as follows:
"(2) The tax base of a public company shall not be reduced by the gifts provided for in § 20 (4) or by the deductible item provided for in § 34 (3). The gifts are considered as gifts provided by individual members pursuant to Paragraph 15 (8) and are distributed to individual members in the same way as the tax base established for a public company. The deductible item referred to in Article 34 (3) shall also be assessed. ';
44. in Paragraph 13 (3), the reference to footnote 14b shall be added after the words "the individual complementary" and the words "under the social contract" shall be deleted.
45. Paragraph 13 (4) reads as follows:
"(4) The gifts provided by the limited liability company (§ 20 (4)) and the deductible item referred to in § 34 (3) are distributed to the complementary company and the limited liability company in the same proportion as the taxable amount established for the company as a whole is distributed among them. The relative portion of the gifts belonging to the complementary shall be considered as the gifts provided by each complementary. ';
(46) Paragraph 13 shall be added in paragraph 5:
"(5) In determining the taxable amount referred to in paragraphs 1 and 3, the profit or loss (Paragraph 23 (2)), adjusted for the transfer of a share of the profit or loss to members of a public commercial company or to associates of a limited partnership, shall be based on profit or loss. ';
47. In Paragraph 15 (1) (a), "20 400 CZK" is replaced by "21 600 CZK."
48.
"(b) 10 800 CZK per year for a dependent child living in a household with a taxpayer. The temporary stay of a child outside the household shall not affect the application of the reduction, '.
49. in Paragraph 15 (1) (c), the words' household 'shall be replaced by' household ';
50. In Paragraph 15 (1) (c), "20 400 CZK" is replaced by "21 600 CZK."
51. in Paragraph 15 (1) (c), the following words are replaced by a semicolon at the end of the comma: "if the wife (husband) holds a ZTP-P (particularly badly damaged with a guide), the amount of CZK 12,000 is increased to twice."
52. Article 15 (1) (d) and (e) read:
"(d) 6000 CZK a year if the taxpayer receives a partial invalidity pension or if the entitlement to an old-age and partial invalidity pension has been combined,
(e) 12 000 CZK per year, where the taxpayer receives an invalidity pension or another pension with which one of the conditions of the grant is invalidity, if the oldage and invalidity pension rights have been combined, or if the oldage pension is invalidity under special rules, but his application for an invalidity pension has been rejected for reasons other than the absence of invalidity, '.
53.In Article 15 (1), the following points (f) and (g) are added:
"(f) 36 000 CZK per year if the taxpayer holds a ZTP-P card (particularly badly damaged with a guide),
g) 6000 CZK per year, if the taxpayer is a student or student constantly preparing for the future occupation by studying or prescribed training and if the income from dependent activity is generated by such a taxpayer in accordance with § 6 (1) (a). "
54. Paragraph 15 (2) reads as follows:
"(2) The amount referred to in paragraph 1 (a) shall not be reduced by the taxable person whose old-age pension from social security insurance (14c) or from foreign compulsory insurance of the same type amounts to more than CZK 21 600 per year. If it does not exceed CZK 21 600 per year, the amount referred to in paragraph 1 (a) shall be granted only in proportion to the amount of the old-age pension paid. Child allowance and education allowance shall not be taken into account. According to this paragraph, it shall not be passed on to taxpayers who, at the beginning of the tax period, are not old-age pensioners and who have not been granted that pension retroactively at the beginning of the tax period. '
55. in Article 15 (3), "(b) to (e)" is replaced by "(b) to (g)";
56. In Article 15 (5), the words "household 'are replaced by the words" household'.
57. Article 15 (6) reads as follows:
"(6) If a child (children) nourishes several taxpayers (e.g. spouses) within one household, only one of them may apply them for tax purposes. If the conditions for entitlement to the reduction of the tax base are met, the child (children) may apply one of the taxpayers (e.g. spouses) for part of the calendar year and for the remainder of the other of the taxpayers. '
58. Paragraph 15 (7) reads as follows:
"(7) In the case of a taxpayer claiming a reduction in the taxable amount referred to in points (b) to (g) of paragraph 1 only in several calendar months of the tax period, the taxable amount shall be reduced by one twelfth for each calendar month at the beginning of which the conditions for claiming the reduction of the taxable amount have been fulfilled. The child shall be paid by the taxpayer already in the calendar month in which he was born or in which the permanent preparation of an adult child for a future occupation begins. ';
59. Paragraph 15 (8) reads as follows:
"(8) The value of gifts granted to municipalities and legal persons based in the Czech Republic for the financing of science and education, culture, education, police, 15a) for fire protection, for the promotion and protection of youth, for the protection of animals, for the purposes of social, health and environmental, humanitarian, charitable, religious for registered churches and religious societies, for physical and sporting purposes, and for natural persons residing in the Czech Republic for the purpose of the protection of abandoned animals or endangered animal species, for the financing of such facilities, if the aggregate value of donations in the tax period exceeds 2% of the tax base or 1000 CZK. In total, no more than 10% of the tax base may be deducted. '
60. In Section 16 in the last row of the table, "+ 47% 'is replaced by" + 44%'.
Article 61 (18) (3) reads as follows:
"(3) For taxpayers who are not set up or set up for business purposes, 17) are not subject to tax income from their activities. For the purposes of this Act, the revenue provided for by the Specific Regulations 17a) or the revenue from activities defined in the Statutes, Statutes, Establishment and Founding Instruments for which the costs (expenses) incurred under this Act are higher to achieve, secure and maintain them. The subject of the tax shall not be income from subsidies, operating allowances, funds for the implementation of public contracts, grants, or other forms of State aid or interest on current account deposits. '.
62. in Paragraph 18, the following paragraph 4 is inserted after paragraph 3:
"(4) The revenue referred to in paragraph 3 shall not be taken as revenue from rental income, except for rental income for budgetary and contribution organisations set up by the central government bodies, which are evidently taken into account in relation to the budget of the founder, as well as income from advertising from entities having their registered office or residence in the Czech Republic and from entities having their registered office or residence outside the Czech Republic through their permanent establishment (Section 22 (2)) and revenue from member contributions, with the exception of exempt members' contributions [Paragraph 19 (a)]. '
Paragraphs 4 and 5 shall become paragraphs 5 and 6.
63. In Article 18 (5), the words "the district authorities' shall be inserted after the words" the municipalities'.
64. In Paragraph 19 (1), point (b) shall be deleted.
Points (c) to (i) shall be renumbered (b) to (ch).
65. In the first sentence of Paragraph 19 (2), the words "(e)" shall be replaced by the words "(d)" and the following words shall be added at the end: "; in that case the exemption shall not apply to the transfer of ownership of such resources and equipment to another owner."
The second sentence is deleted.
66. In the second sentence of Paragraph 20 (2), after the words "winding up," the comma shall be replaced by a dot and the remainder shall be deleted.
67. In Paragraph 20, the following paragraph 4 is inserted after paragraph 3:
"(4) Taxpayers who are not set up or set up for business purposes may reduce the taxable amount established in accordance with paragraph 1 by up to 30%, but not more than CZK 1 000 000, if they use the funds thus obtained to cover the costs (expenses) related to the activities of which the revenue obtained is not subject to tax. If the 30% reduction is less than CZK 50,000, the amount of CZK 50,000 can be deducted, up to the tax base maximum."
Paragraphs 4, 5 and 6 shall become paragraphs 5, 6 and 7.
68. Paragraph 20 (5) reads as follows:
"(5) The value of gifts granted to municipalities and legal persons based in the Czech Republic for the financing of science and education, culture, education, police, 15a) for fire protection, for the promotion and protection of youth, for the protection of animals, for the purposes of social, health and environmental, humanitarian, charitable, religious for registered churches and religious societies, for physical and sporting purposes, and for natural persons residing in the Czech Republic for the protection of abandoned animals or endangered species of animals, for the financing of such facilities if the value of the gift is at least CZK 2000. In total, no more than 2% of the tax base can be deducted. This deduction may not be applied by taxpayers who are not set up or set up for business purposes. '
69. In Paragraph 21, "45% 'is replaced by" 42%' and "Paragraph 20 (4) 'is replaced by" Paragraph 20 (4) and (5)'.
70. In Paragraph 22 (1), at the end of point (d), the dot is replaced by a comma and the following point (e) is added:
"(e) income from the sale of immovable property or movable property located or registered in the Czech Republic and from the sale of a participation or interest in a trading company or cooperative established in the Czech Republic."
71. in Article 22 (1) (d) (7), the words "or part thereof" shall be inserted after the words "concerning the case."
72. Article 23 (1) and (2) read as follows:
"(1) The basis of the tax is the difference by which income, with the exception of exempt income (Sections 4 and 19), exceeds the expenditure (costs) incurred in achieving, securing and maintaining it (Section 24), while respecting their substantive and temporal context in the tax period, adjusted in accordance with the following paragraphs.
(2) In order to establish the tax base, the economic result (profit or loss) and the simple accounting system shall be based on the difference between income and expenditure for taxpayers who account for income and expenditure. '
Article 23 (4) (b) reads as follows:
"(b) profit (loss) on the sale of deposit certificates, certificates of deposit, coupons and bonds 20a), with the exception of bonds with pre-purchase rights for shares and bonds with which the right to issue shares is attached, 20b) between holders before maturity,"
74. In Article 23 (4), point (d) is replaced by the following:
"(e) amounts cleared into revenue relating to the destruction of provisions and adjustments, the formation of which was not expenditure (cost) for tax purposes to achieve, secure and maintain income."
75. In Article 23 (8), the introductory phrase is: "In the case of taxpayers whose business or other self-employed activity is terminated (§ 7), the lease-out period (§ 9) and cancellation with liquidation, the taxable amount referred to in the preceding paragraphs shall be adjusted for the tax period preceding the date of termination of the business or other self-employed activity, lease or start of liquidation."
76. In Article 23 (8) (a), the words "except for provisions which are demonstrably settled in the period in which liquidation takes place" shall be inserted after the word "reserves."
77. In Article 23, the following paragraph 9 is inserted after paragraph 8:
"(9) In the tax period in which the lease contract is cancelled with the subsequent purchase of tangible and intangible assets, the lessor who has written off the leased tangible assets pursuant to § 30 (4) is obliged to increase the taxable amount by the difference between the depreciation applied and the depreciation calculated in accordance with § 31 or § 32. This provision shall not apply where a new lease contract is immediately concluded by the lessor and where the subject of the lease has been proven to have been destroyed or stolen. ';
Paragraphs 9 and 10 shall become paragraphs 10 and 11.
78. In Article 24 (2) (b), the words "adjusted by the proportion of the remaining value of the adjustment item to the acquired property, 20)" shall be deleted.
Article 24 (2) (d) reads as follows:
"(d) contributions to legal persons where the obligation of membership arises under a special law;"
80. In Article 24 (2) (f), the words "a taxpayer with income from business and other self-employment (§ 7)" shall be inserted after the word "complementary"; the words "but only up to the amount of premiums calculated at a rate without increasing it from the maximum basis for such insurance" shall be inserted after the words "special provisions 21."
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Regulation Information
| Citation | Act No. 323 / 1993 Coll., amending and supplementing Act No. 586 / 1992 Coll., on Income Taxes, as amended by Act No. 35 / 1993 Coll., Act No. 96 / 1993 Coll., Act No. 157 / 1993 Coll., and Act No. 196 / 1993 Coll., Act No. 337 / 1992 Coll., on Tax and Charges Administration, as amended by Act No. 157 / 1993 Coll., and Act No. 157 / 1993 Coll., and Act No. 593 / 1992 Coll., on Reserves for the Determination of Income Tax Basis amended by Act No. 157 / 1993 Coll. |
|---|---|
| Regulation Type | - |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 30.12.1993 |
|---|---|
| Effective from | 01.01.1994 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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