Act No. 323 / 1996 Coll.
Act amending and supplementing the Act of the Czech National Council No. 337 / 1992 Coll., on the Administration of Taxes and Fees, as amended
Valid
Law
Effective from 31.12.1996
Text versions:
31.12.1996
323
THE LAW
of 17 December 1996
amending and supplementing the Act of the Czech National Council No. 337 / 1992 Coll., on the Administration of Taxes and Fees, as amended
Parliament has decided on this law of the Czech Republic:
Act No. 337 / 1992 Coll., on the Administration of Taxes and Fees, as amended by Act No. 35 / 1993 Coll., Act No. 157 / 1993 Coll., Act No. 302 / 1993 Coll., Act No. 315 / 1993 Coll., Act No. 323 / 1993 Coll., Act No. 85 / 1994 Coll., Act No. 255 / 1994 Coll., Act No. 59 / 1995 Coll. is amended as follows:
1. In Paragraph 11 (2), the words "or 'shall be replaced by" or' and the words "or commercial lawyer 'shall be replaced by' (" tax advisor '). "7a)
2. Note 7a:
"(7a) Act ČNR No. 523 / 1992 Coll., on Tax Advice and Chamber of Tax Advisers of the Czech Republic."
3. In Article 11 (3), the words "lawyer or commercial lawyer 'are deleted.
4. In Paragraph 14 (4), the following sentence is added at the end: "If the negative decision on a timely application referred to in paragraph 2 is received after the time limit for which an extension is requested, the period requested shall end on the expiry of as many days after the receipt of the negative decision, how many days were left at the time when the application was submitted until the time limit set. '
5. In Paragraph 14 (13), the dot at the end is replaced by a comma and the following words are added: "unless otherwise provided for by this law."
6. In Paragraph 16 (8), the following sentence is added before the last sentence: "In the subsequent determination of tax, the tax administrator shall take into account all the circumstances identified during the tax control. '
7. Paragraph 34 shall be added to paragraph 18:
"(18) The Supreme Audit Office shall notify the tax authorities of the facts set out in the control protocols if they are related to the tax obligations of the audited persons. ';
8. In the third sentence of Paragraph 40 (3), the words "deposited with the administrator 'are replaced by" submitted to the administrator'.
9. In the first sentence of Article 41 (4), the words "or a tax loss higher 'shall be inserted after the words" or a tax loss higher' and the words "if it is expressly provided for by another tax law or, in the cases defined in Article 102b 'shall be replaced by the words" if the conditions for the use of extraordinary remedies under Article 54 and 55b are not met, until the time limit laid down in Article 47 (1), unless otherwise specified by a special regulation'.
10. Paragraph 41 (4) (d) reads as follows:
"(d) an additional allocation for a lower tax liability or a higher loss would be affected by a part of the tax liability already laid down once, using the same evidence."
11. the following sentence shall be added at the end of Paragraph 55a (4): "Where a decision under this provision concerns more than one tax entity, it may be served by publication in the Financial Rapporteur."
12. In Paragraph 63 (2), the following sentence is added at the end: "The periodic penalty payments provided for under this provision shall apply for a maximum of 500 days of delay; a penalty penalty of 140% of the discount interest rate of the Czech National Bank applicable on the first day of the calendar quarter shall be applied for each additional day of delay."
13. In Paragraph 63 (3), the following sentence is added at the end: "The periodic penalty payments provided for under this provision shall apply for a maximum of 500 days of delay; a penalty penalty of 140% of the discount interest rate of the Czech National Bank applicable on the first day of the calendar quarter shall be applied for each additional day of delay."
In all cases where a periodic penalty payment rule has not been communicated to the tax debtor by means of a payment order until the effective date of this Act, the provisions of § 63 (2) and (3) shall apply from 1 January 1993.
This Act shall take effect on the day of its publication.
Zeman v. r.
Havel v. r.
Klaus v. r.
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Regulation Information
| Citation | Act No. 323 / 1996 Coll., amending and supplementing the Act of the Czech National Council No. 337 / 1992 Coll., on the Administration of Taxes and Fees, as amended |
|---|---|
| Regulation Type | Law |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 31.12.1996 |
|---|---|
| Effective from | 31.12.1996 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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