Act No. 346 / 2010 Coll.
Act amending Act No. 586 / 1992 Coll., on Income Tax, as amended, and other related laws
Valid
Law
Effective from 01.01.2011
Zobrazeno prvních 200 z celkem 338 ustanovení tohoto předpisu.
Zobrazit celý předpis →
Pro stažení celého znění použijte tlačítko Stáhnout výše.
346
THE LAW
of 12 November 2010
amending Act No. 586 / 1992 Coll., on Income Tax, as amended, and other related laws
Parliament has decided on this law of the Czech Republic:
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 5, No 5, No 6, No 5, No 5, No 6, No 5, No 5, No 5, No 6, No 5, No 5, No 5, No 5, No 5, No 5, No 6, No 5, No 5, No 5, No 6, No 6, No 5, No 5, No 6, 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 5, No 5, No 5, No 5, No 6, No 6, No 6, No 5, No 5, No 5, No 6, No 5, No 5, No 6, No 6, No 5, No 5, No 6, No 6, No 6, No 5, No 6, No 6, No 2004, No 5, No 5, No 5, No 5, No 5, No 5, No 6, No 5, No 5, No 6, No 5, No 5,
1. Paragraph 1, including footnote 137, reads as follows:
This law implements the relevant provisions of the European Union137) and provides for
(a) income tax on natural persons;
(b) corporation tax.
137) Council Directive 90 / 435 / EEC of 23 July 1990 on the common system of taxation applicable to parent companies and subsidiaries from different Member States, as amended by Council Directive 2003 / 123 / EC and Council Directive 2006 / 98 / EC. Council Directive 2009 / 133 / EC of 19 October 2009 on the common system of taxation applicable to mergers, divisions, partial divisions, transfers of assets and exchanges of shares concerning companies from different Member States and the transfer of the registered office of a European company or a European cooperative company between Member States (codified version). Council Directive 2003 / 49 / EC of 3 June 2003 on the common system of taxation of interest and royalties between associated companies from different Member States, as amended by Council Directive 2004 / 66 / EC, Council Directive 2004 / 76 / EC and Council Directive 2006 / 98 / EC. Council Directive 2003 / 48 of 3 June 2003 on taxation of savings income in the form of interest payments, as amended by Council Directive 2004 / 66 / EC, Council Decision 2004 / 587 / EC and Council Directive 2006 / 98 / EC. '
2. in Article 4 (1) (d), the words "including death and funeral allowance under special legislation3" shall be inserted after the words "compensation."
3. in Article 4 (1) (e):
"(e) income pursuant to Article 7 resulting from the tax period in which the reorganisation was decided under the insolvency law and in the tax period immediately following the tax period in which the reorganisation was decided if the reorganisation had not been terminated,";
4. In Paragraph 4 (1), the words "severance grants for professional soldiers and members of the Security Corps under special legislation3 'shall be added at the end of point (n).
5. in Paragraph 4 (1) (o):
"(o) housing allowance for professional soldiers under special legislation,"
6. in Article 4 (1), point (o) is deleted;
7. In Article 4 (1) (u), the word "own 'shall be inserted after the words" on the condition that "the taxpayer' is inserted after the word" satisfaction '.
8. in § 4 (1) (j):
"(j) in kind provided to the President of the Republic under special legislation 6g) and to the former President of the Republic under the law on the security of the President of the Republic after the end of his term of office, ';
9. In Paragraph 4 (1), the comma at the end of the point (zm) is replaced by a dot and the point (zn) is deleted.
10.Paragraph 4 (3) reads as follows:
"(3) Exemption from the regularly paid pensions referred to in paragraph 1 (a). h) does not apply when the sum of the income pursuant to § 6 and the sub-bases of tax pursuant to § 7 and 9 for the taxpayer exceeds CZK 840 000 in the tax period. For the purposes of this provision, income exempt from tax and income from which tax is levied by deduction at a specific tax rate shall not be included in the income referred to in Article 6. '.
11. in Article 6 (9) (p):
"(p) the employer's payment in total up to CZK 24,000 per year as:
1. a supplementary pension allowance with a State contribution to the account of its staff member in respect of the pension fund 9a);
2. a pension contribution for the benefit of its employee for pension insurance with a pension institution, under a contract concluded between an employee and a pension institution, or on the basis of an otherwise agreed participation of an employee in pension insurance, provided that payment of pension benefits has been agreed after up to 60 calendar months and at the same time not earlier than the year of the age of 60, and provided that the employee has the right to pension benefits and, in the event of the death of the employee, another person, other than the employer who paid the pension allowance; or
3. an insurance contribution paid by an employer to an insurance undertaking for an employee in the event of life or death or life insurance, including in the event of an earlier performance in the event of an entitlement to an old-age pension, or an invalidity pension for a third-degree invalidity pension, or, in the case of a third-degree employee in accordance with the Pension Insurance Act, or in the case of a death insurance contract (hereinafter referred to as "private life insurance"), on the basis of an insurance contract concluded by an insured person under the law governing the insurance contract, other than the employer, which is entitled to an insurance activity in the territory of the Czech Republic under the law governing insurance or another insurance undertaking established in the territory of a Member State of the European Union, Norway or Iceland, on condition that the contract has been concluded for a payment of insurance premiums after 60 calendar months and at the earliest the year of 60 years.
12. in Article 6 (9) (r) and (s), the words "judges and Members of the European Parliament elected on the territory of the Czech Republic" shall be replaced by "judges."
13. in Article 6 (9) (s) in the introductory part of the provision, the words "expenditure of an amount" shall be deleted;
14. in Paragraph 6 (9) (s), the words "associated with the performance of functions (hereinafter referred to as the" domestic route ")" shall be added at the end of the text of point 1.
15. in Paragraph 6 (9) (s), the words "(hereinafter referred to as" foreign travel ")" shall be added at the end of the text of point 2.
16. in Article 6 (9) (s), the following point 10 is added:
'10. Expenditure on public transport by mass means of transport to judges on domestic journeys, '
17. Paragraph 6 (10), including footnote 138, reads as follows:
"(10) Functional benefits are:
(a) the functional salaries and benefits provided in connection with the current or earlier performance of duties, the amount of which shall be determined in accordance with the Law governing salaries and other formalities relating to the performance of the duties of representatives of the State, of certain state authorities and of judges (138), with the exception of the salary due to the President of the Republic and the compensation relating to the performance of his duties;
(b) remuneration for the performance of duties and duties provided in connection with the current or earlier performance of duties in the authorities of the municipalities, other local authorities, state authorities, civil and interest associations, chambers and other institutions.
138) Act No. 236 / 1995 Coll., on the salary and other formalities connected with the performance of the duties of representatives of the State Government and of certain state bodies and judges and Members of the European Parliament, as amended. '
18. in Article 6 (12), "6" is inserted after the word "paragraphs."
19. In Paragraph 6 (13), the sentence "Employee for whom the compulsory insurance employer does not have an obligation to pay," is inserted after the first sentence of Article 6 (13): an employee for whom the compulsory insurance is not governed by the legislation of the Czech Republic, or an employee for whom compulsory foreign insurance of the same kind applies in whole or in part. "
20. In Article 6, the following paragraph 17 is added:
"(17) For the purposes of this Act, a pension insurance institution shall mean a provider of financial services authorised to operate pension insurance regardless of its legal form, which is:
(a) operated on the principle of fund management;
(b) set up for the purpose of providing pension benefits outside the compulsory pension scheme (136) on the basis of a contract or otherwise agreed participation in pension insurance and carries on the activity resulting therefrom; and
(c) authorised and operated pension insurance in a Member State of the European Union, Norway or Iceland and subject to supervision by the competent authorities in that State.
(136) Regulation (EC) No 883 / 2004 of the European Parliament and of the Council on the coordination of social security systems, as amended by Regulation (EC) No 988 / 2009 of the European Parliament and of the Council. ';
21. in Article 7, the dot is replaced by a comma at the end of paragraph 2 and the following point (e) is added:
"(e) income from the lease of assets in commercial property."
22. in Article 7 (7), at the end of point (c), the dot is replaced by a comma and the following point (d) is added:
"(d) 30% of the revenue referred to in paragraph 2 (e).";
23. in Article 7 (11), the words "keeping accounts," shall be deleted;
24. in Article 8 (1) (e), the words "and pension insurance" shall be inserted after the words "contributed9a)."
25. in Paragraph 8 (4), the word "e)" is replaced by "d)," and at the end of the paragraph, the sentence "If the income referred to in paragraph 1 (e) and (f) comes from sources abroad, the taxable amount (sub-taxable basis) shall be added."
26. in Paragraph 8 (6), the second sentence is replaced by the following: "The pension benefit is considered to be the basis of the tax after a reduction of the contributions paid. In the case of a pension, the pension contributions, the state pension contributions or the supplementary pension contributions shall be distributed evenly over the defined period of retirement ', and at the end of paragraph 6, the sentence" One-off pension benefits or early retirement benefits shall not be reduced by contributions paid by the employer to the employee for the purposes of determining the taxable amount' is added.
27. in Article 8 (7), the first and second sentences are replaced by the following: "Private life insurance transactions shall be considered as the basis of the tax after the reduction of premiums paid. Other income from the insurance of persons who is not a liability and do not constitute the termination of an insurance contract shall be considered as the basis of the tax after the reduction on the taxpayer paid the premium on the date of payment, up to the amount of that income. 'and in the last sentence, the word" Remuneration' shall be replaced by the word "Remuneration '.
28. In Paragraph 10, the sentence "If revenue is incurred under paragraph 9 (a), expenditure not reduced by a separate tax base shall be the specific tax rate (Paragraph 36)."
29. In Article 10, the following paragraph 9 is added:
"(9) Other income resulting in an increase in assets is always
(a) the service allowance and the allowance payable to professional soldiers and members of the Security Corps under special legislation3);
(b) the salary of the President of the Republic and the flat-rate reimbursement of the expenses associated with the performance of his duties under special legislation (6g);
(c) a flat-rate contribution and a multi-purpose flat-rate compensation granted to the former President of the Republic under the Security Act of the President of the Republic after the end of his term of office. "
30. in Article 15 (1) and in Article 20 (8), the words "pensions," and "pensions," shall be replaced by the words "pensions or were beneficiaries of an invalidity pension on the date on which the old-age pension was granted."
31. in Article 15 (1), the last sentence is replaced by the following: "The provisions of this paragraph shall also apply to gifts provided to legal or natural persons having their registered office or residence in the territory of another Member State of the European Union, Norway or Iceland, provided that the recipient of the gift and the purpose of the gift meet the conditions laid down by this law."
32. in Article 15 (3) (b), the words "if the construction referred to in point (a) is built on it using a loan to finance residential needs," shall be deleted and the words "contract and" shall be replaced by "contract or."
33. In the second sentence of Article 15 (4), the sentence "If the subject matter of the housing needs referred to in point (b) of paragraph 3 is not met, which does not satisfy the condition for the construction of the housing needs within 4 years of the conclusion of the credit agreement, the right to deduct the non-taxable part of the tax base shall cease to exist and the income referred to in paragraph 10 in the tax period in which this occurred shall be the amounts by which the tax base has been reduced in the years concerned due to interest paid on the loans. '
34. in Paragraph 15 (5):
"(5) The tax base in the tax period can be deducted from the total amount of CZK 12,000 paid by the taxpayer for the tax period.
(a) supplementary pension insurance with a State contribution 9a) under the supplementary pension contract with a State contribution between the taxpayer and the pension fund; the amount which can be deducted in this way is equal to the sum of the contributions paid by the taxpayer to its supplementary pension scheme with the State contribution to the tax period reduced by CZK 6,000; or
(b) pension insurance under a pension insurance contract concluded between a taxpayer and a pension insurance institution or on the basis of an otherwise agreed participation of the payer in the pension insurance institution, provided that payment of pension benefits has been agreed up to 60 calendar months and at the same time not earlier than the year of the age of 60; the amount that can be deducted in this way is equal to the sum of the contributions paid by the taxpayer to his pension insurance for the tax period.
If the taxpayer of his supplementary pension scheme with a State contribution or pension insurance has ceased to be entitled to pension benefits, one-off compensation or one-off pension benefits, and at the same time the taxpayer has been paid a contribution or other payment related to the loss of pension insurance, the right to deduct the non-taxable part of the tax base shall cease to exist and the income referred to in Article 10 in the tax period in which that fact occurred shall be reduced by the amounts of the taxpayer in respect of the contributions paid to his public contribution or pension insurance. '
35. in Paragraph 15 (9), "3 and 4" is replaced by "1 to 8";
36. in Paragraph 19 (1) (d):
"(d) income from dividends pursuant to Article 36 (1) and (2) resulting from the pension fund (9a) or the pension institution which is the beneficial owner of the income taxed pursuant to paragraph 6;"
37. in Paragraph 19 (1) (l), the words "or from the cancelled Cooperative Reserve Fund" shall be inserted after the words "s.r.o.."
38. in Paragraph 19 (1) (z), the dot is replaced by a comma at the end of point 2 and the final part of the provision is deleted.
39. in Paragraph 19 (1) (zo):
"(zo) income similar to interest income which, according to Article 23 (4) (a), is not included in the tax base for pension funds resulting from a pension institution which is the beneficial owner of the taxed income referred to in paragraph 6. ';
40. in Paragraph 19 (1), points (zp) and (zq) are deleted;
41.Paragraph 19 (2) reads:
"(2) The exemption provided for in paragraph 1 (z) and paragraphs 8 to 10 shall not apply to:
(a) dividends and other profit shares paid by the liquidation subsidiary to the parent company, unless the parent company is a resident company of another Member State of the European Union;
(b) income from the transfer of a parent company's stake in a subsidiary where the subsidiary is a taxpayer referred to in Article 17 (3) and is in liquidation. ';
42. In the fourth sentence of Paragraph 20 (8), the words "secondary schools and higher vocational schools for the acquisition of material or equipment or for the repair and modernisation of equipment used for practical teaching purposes' shall be inserted after the words" donations';
43.Paragraph 20 (12) reads:
"(12) The provisions of paragraphs 8 to 11 shall also apply to gifts provided to legal or natural persons having their registered office or residence in the territory of another Member State of the European Union, Norway or Iceland, provided that the recipient of the gift and the purpose of the gift meet the conditions laid down in this law. ';
44. Paragraph 21 (2), including footnote 16, reads as follows:
"(2) The tax rate is 5% of the tax base
(a) investment fund16); this tax rate applies to the taxable amount minus the items referred to in Paragraph 34, which shall be rounded down to the nearest thousand crowns,
(b) mutual funds (16); This tax rate shall apply to the taxable amount reduced in accordance with Paragraph 20 (3), which shall be rounded down to the nearest thousand crowns,
(c) a foreign collective investment fund established in another Member State of the European Union, Norway or Iceland, where:
1. Offers publicly securities, collects money from the public and invests on the basis of the principle of risk distribution, which can be ascertained from the Statute, prospectus or similar document issued by the Fund;
2. is subject to supervision by the supervisory authority in the State in which it is authorised and this can be established from the Statute, prospectus or similar document issued by the Fund; and
3. Under the tax law of the State in which it is authorised, it is considered to be a tax resident and the income of that fund is not even partly attributable to other persons under that State's tax law.
16) Act No. 189 / 2004 Coll., on Collective Investment, as amended. '
45. Paragraph 23 (2) shall be replaced by a dot at the end of point (a) and the sentence "For the purposes of determining the taxable amount for taxpayers who write down assets by a component depreciation method under the accounting legislation shall be based on the result of the management without the influence of that accounting method."
46. in Article 23 (3) (a) (3):
"3. amounts applied in previous tax periods or in periods for which a tax return is to be filed, such as expenditure on attaining, securing and maintaining income, where the conditions for their application as a cost of attaining, securing and maintaining income have subsequently been infringed, in the tax period or in the period for which the tax return in which the infringement took place; ';
47. In Paragraph 23 (3) (a), the words "or commitments which are not expenditure on the acquisition, provision and maintenance of income in respect of the acquisition of tangible property and the rental of financial lease, followed by the purchase of acquired tangible property" shall be added at the end of the text of point 12.
48. In Paragraph 23 (3) (c) (6), at the end of the first sentence, the words "may reduce the result of the holding or the difference between the income and expenditure referred to in paragraph 2, as well as the legal successor of a taxpayer who is a natural person without carrying out the liquidation or the legal successor of a taxpayer who is a natural person, provided that such liability or part thereof has ceased to exist and the value of that liability or part thereof has been increased by the taxpayer who is a natural person without carrying out the liquidation or the result or difference between the income and expenditure referred to in point (a) (12)."
49. in Article 23 (7) of the introductory part of the provision, the sentence "This provision shall not apply when providing a room with the necessary equipment by the employer to the trade union for the necessary operational activity." shall be deleted.
50. in Article 23 (8) (b) (1), the word "advances" shall be inserted after the word "appropriations,"
51. In Article 23, the words "at the end of the text of paragraph 8 shall be added; in this case, the taxpayer shall be deemed not to be late if he submits an additional tax return and pays the tax at the latest by the date on which he is obliged to submit the tax return for the tax period in which the application of the expenditure was changed '.
52. in Article 24 (2) (h) (2), "and 15" shall be replaced by "15 or 16."
53. In Article 24 (2) (s) of the final part of the provision, the words "to 3" are replaced by the words "and 2."
54. in Article 24 (2) (t), the words "or replacement cost 20" shall be inserted after the words "and the purchase price."
55. in Article 24 (2) (y), the words "if the claim can be accompanied by the weightings referred to in (i)" shall be replaced by the words "at the same time it is not a claim acquired free of charge or a claim arising between connected persons."
56. in Article 24 (2) (zr), "2" is replaced by "1."
57. In the first sentence of Article 24 (2) (zt), the words "point 4" and the words "with the exception of revenue under Section 10," shall be deleted and the words "per road motor vehicle" shall be inserted after the word "CZK."
58. in Article 24 (2) (zt), the sentence "The transfer of a road motor vehicle for use by another person shall not be regarded as the performance of a road vehicle business trip by a cooperating person or an employee who is not using the road motor vehicle for private purposes."
(59) Paragraph 24 (2) shall be supplemented by the following: "During the tax period, the application of flat-rate transport expenditure to the application of the expenditure referred to in (k) and vice versa may not be altered. In the month of acquisition or disposal of a road motor vehicle, a proportion of the flat-rate transport expenditure may be used. If it uses more taxpayers to achieve, secure and maintain the income of a road motor vehicle, which is in the joint wealth of spouses or co-owned, they can apply a flat-rate transport cost of up to CZK 5,000 in total. The flat-rate transport expenditure may not be claimed by the taxpayers referred to in Article 18 (3), except for the taxpayers referred to in Article 18 (5), (13) to (15), '.
60. in Article 24 (2), the following point (zu) is added:
"(zu) an incentive allowance granted on the basis of a contractual relationship to a pupil or student preparing for a fee for the performance of a profession up to CZK 2,000 per month, in the case of a university student up to CZK 5,000 per month; an incentive allowance shall, for the purposes of this Act, be understood as a scholarship, food allowance, accommodation allowance, training in educational establishments related to the future performance of the profession, public transport fare to the place of education and the acquisition of personal protective equipment and equipment provided in excess of the specific legislation. ';
61. In Article 24, at the end of paragraph 2, the dot is replaced by a comma and the following point (z) is added:
"(zv) the nominal value of the credit claim insured with an insurer established in the territory of a Member State of the European Union, which has never entered the basis for calculating the limit on the formation of bank weightings under another legislation 22a) and to which Bank109) has never constituted an adjustment under another legislature22a), up to the amount of the claims received; a credit claim means, for the purposes of this provision, a claim in respect of:
1. the principal and interest on the loan granted by the bank to a non-bank entity under a credit agreement under the provisions of the Commercial Code or under a comparable law under which the provision of credit is negotiated;
2. the performance of a bank guarantee provided by a bank to another bank for a non-bank entity on the basis of a guarantee instrument pursuant to the provisions of the Commercial Code or to a comparable law under which the provision of bank guarantees is negotiated. ';
62. In Article 24 (3), the words "and for the taxpayers referred to in Article 18 (3) 'shall be inserted after the word" activities'.
63. In Article 24 (4) (a), the words "classified in accordance with Annex 1 to the Act in depreciation group 1 shall last at least 36 months, in depreciation group 2 at least 54 months and in depreciation group 3 at least 114 months" shall be replaced by the words "equal to at least the minimum depreciation period referred to in Section 30 (1); in the case of tangible movable property included in depreciation group 2 or 3 as referred to in Annex 1 to this Act, the lease period may be reduced by up to 6 months."
64. in Article 24 (5), the dot is replaced by a comma at the end of point (c) and the following point (d) is added:
"(d) the tangible assets amortised under Paragraph 30b shall not be less than the residual price determined under Section 30b from the entry price registered with the owner or lessor for the period during which the assets were amortised; where the owner or the lessor is a taxpayer who has continued to write off the property in accordance with Paragraph 30 (10), the remaining price shall be determined as if no change had occurred in the owner or lessor's person. ';
65.In Article 24 (6), the words ", 15 or 16" shall be inserted after the words "paragraph 4."
66. In Article 24, the following paragraph 16 is added:
"(16) The lease for a financial lease, followed by the purchase of the acquired tangible property written down under Paragraph 30b, shall be recognised as expenditure (cargo) in accordance with paragraph 1 provided that:
(a) the lease period for tangible assets written down by the owner (lessor) pursuant to Article 30b (1) shall be at least 240 months; the lease period shall be calculated from the date on which the case was left to the lessee in a state of normal use;
(b) after the end of the lease period, the transfer of ownership rights to the subject-matter of the lease between the owner (lessor) and the lessee shall be immediately followed; and
(c) after the termination of the financial lease with the subsequent purchase of the acquired tangible property, the taxpayer referred to in Article 2 shall include the purchased property in his commercial property. "
67.In Article 25 (1) (f), the words "the regulatory and penalty measures in the wage area 26c) 'are deleted, including footnote 26c.
68. in Paragraph 25 (1) (i), "revenue from" is replaced by "revenue not subject to tax";
69.In Paragraph 25 (1) (x):
"(x) expenditure (costs) on fuel consumed and on parking costs incurred in connection with the use of a road motor vehicle, 23d) on which the taxpayer applies the 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 claimed; ';
70. in Paragraph 25 (1) (y), the words "tax increases and" shall be deleted;
71. in Article 25 (1), the words "where this difference is not part of the entry price of the property" shall be added at the end of the text of point (z).
72. In Paragraph 25, the comma at the end of paragraph 1 is replaced by a dot and the point (zp) is deleted.
73.In Article 26 (1), the words "30b" shall be inserted after the words "30a,";
74. In Paragraph 30, the sentence "Similarly, the borrower, who is a natural person, shall continue to write off at the end of paragraph 10, in respect of the tangible assets he has leased out of the assets or, in the case of the inclusion of them in the assets he has leased."
75. The following Section 30b is inserted after Section 30a, including the title:
Deductions of tangible assets used to produce electricity from sunlight
(1) The tangible assets identified in the Standard Classification of Production by group code 31.10, 31.20 or 32.10 used for the production of electricity from solar power installations are written off evenly over a period of 240 months up to 100% of the entry price or increased entry price.
(2) The depreciation referred to in paragraph 1 shall be determined to the extent possible for months; the taxpayer has an obligation to start depreciation from the following month after the month in which the conditions for depreciation have been met. When the depreciation is initiated or terminated during the tax period, depreciation may be applied only at the amount attributable to that tax period. The depreciation is rounded up to the whole crown.
(3) The technical assessment of the tangible assets depreciation pursuant to paragraph 1 increases its entry price. The payer shall continue to write off the tangible assets from the increased entry price, minus depreciation already applied from the month following the month in which the technical assessment was completed, evenly over the remaining period of depreciation provided for in paragraph 1 but for at least 120 months. ';
76. In Paragraph 35 (1), the comma at the end of point (b) is replaced by a dot and point (c) is deleted.
77.In Article 35 (2), the words "and, for the calculation of the discount referred to in paragraph 1 (c), the average annual recalculated number of all employees of the taxpayer" shall be deleted.
78. Paragraph 35 (4) is deleted.
Paragraphs 5 to 8 shall be renumbered paragraphs 4 to 7.
79. In Paragraph 35, paragraphs 5 to 7 are deleted.
80.In Paragraph 35ba (1) (a), "24 840" is replaced by "23 640."
81. in Article 35ba (1) (a), "23 640" is replaced by "24 840."
82. in Paragraph 35d (1), "paragraph 3" is replaced by "paragraph 4."
83. In Paragraph 35d (3), at the end of the first sentence, the words "and 3" shall be added and in the second sentence, the words "calculated according to § 38h (2) and" shall be deleted.
84. in Article 35d (4), the words "calculated according to Article 38h (2) and" shall be deleted;
85. in Paragraph 35d (5), third sentence, the words "the Directorate-General for Finance" shall be replaced by "the Ministry of Finance."
86. In Paragraph 35d (5), the last sentence is replaced by the sentence "If a refundable excess is incurred on the basis of this requirement, the tax administrator shall return it to the tax payer no later than 20 days after the receipt of the request."
87.In the second sentence of Article 35d (9), the words "the Directorate-General for Finance" are replaced by the words "the Ministry of Finance."
88. In Paragraph 35d (9), the third sentence is replaced by the following: "If a refundable excess is incurred on the basis of this requirement, the tax administrator shall return it to the tax payer no later than 20 days after the receipt of the request."
89.Paragraph 35d (10) is deleted.
90. in Paragraph 36 (2) (n), the words "and from pension insurance" shall be inserted after the word "contribution."
91. in Article 36 (2) (s), the words', pension contracts' and the words' or other performance related to the loss of pension or redemption 'shall be inserted after the words', the words' and ';
92.In Paragraph 36 (2), the dot is replaced by a comma at the end of point (u) and the following point (v) is added:
"(v) in respect of professional soldiers and members of the Security Corps in accordance with special legislation3)."
93. In Paragraph 38a, the sentence "The advance on tax shall be administered as a tax under the tax rules is added at the end of paragraph 1."
94. In Paragraph 38b, the words "or tax including tax increases" are deleted.
95. The heading of § 38c reads: "The tax payer."
96.In Paragraph 38c, the following paragraph 1 is added:
Sign in for notes, favorites and notifications
Regulation Information
| Citation | Act No. 346 / 2010 Coll., amending Act No. 586 / 1992 Coll., on Income Tax, as amended, and other related laws |
|---|---|
| Regulation Type | Law |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 08.12.2010 |
|---|---|
| Effective from | 01.01.2011 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
Comments 0