Act of the Czech National Council No. 35 / 1993 Coll.
Act of the Czech National Council amending and supplementing Act of the Czech National Council No. 337 / 1992 Coll., on the Administration of Taxes and Fees, Act of the Czech National Council No. 531 / 1990 Coll., on Territorial Financial Authorities, and Act of the Czech National Council No. 586 / 1992 Coll., on Income Taxes
Valid
Effective from 01.01.1993
35
THE LAW
Czech National Council
of 21 December 1992
amending and supplementing the Act of the Czech National Council No. 337 / 1992 Coll., on the Administration of Taxes and Fees, Act of the Czech National Council No. 531 / 1990 Coll., on Territorial Financial Authorities, and Act of the Czech National Council No. 586 / 1992 Coll., on Income Taxes
The Czech National Council decided on this law:
The Act of the Czech National Council No. 586 / 1992 Coll., on Income Taxes, is amended as follows:
Article 13 (1) reads as follows:
"(1) The public commercial company ascertains the tax base for the company as a whole (paragraphs 23 to 33) as well as the taxpayer. According to the shares provided for by the social agreement, this tax base shall be distributed to individual members for whom the taxable base (sub-taxable basis) is established in accordance with Article 5 (2), if the shareholder is a natural person, or if it is included in the taxable base under Article 23, if the shareholder is a legal person. The loss of a public company (§ 34) is distributed in the same way as the tax base. '
2. In Articles 15 (8) and 20 (4), the words "for the protection of animals' shall be inserted after the words" for the protection of animals' and the words "for sports' shall be added after the words" and the words "and the words" for natural persons operating educational, health and protection facilities for abandoned animals or endangered species'.
3. In Paragraph 23 (1), the last sentence is deleted.
4. The first sentence of Paragraph 23 (10) reads: "For a permanent establishment (§ 22 (2)) a taxpayer having his registered office or residence abroad (§ 2 (3) and § 17 (5)) cannot be lower than the taxable amount which would have been obtained from the same or similar activity by a taxpayer having its registered office or resident in the Czech Republic."
5. in Paragraph 35 (1) (a), the amount "5000 CZK" shall be replaced by "7500 CZK";
6. In Paragraph 35 (1) (b), "15000 Kčs' is replaced by" 22500 Kčs'.
7. In the Annex to the Act, the second sentence of Lot No 14 is deleted.
8. The following entry 16 is added to the Act:
"(16) Forms, models and templates (fields 411-8, 416, 535-4) are written off evenly. The annual depreciation shall be determined as a proportion of the entry price and the period of application or of the number of castings or mouldings produced. ';
The Bureau of the Czech National Council is hereby authorised to publish in the Collection of Laws the full text of the Act of the Czech National Council No. 337 / 1992 Coll., on the Administration of Taxes and Fees, as follows from the amendments and additions made by this Act.
This Law shall take effect on 1 January 1993.
Uhde v. r.
Klaus v. r.
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Regulation Information
| Citation | Act of the Czech National Council No. 35 / 1993 Coll., amending and supplementing Act of the Czech National Council No. 337 / 1992 Coll., on the Administration of Taxes and Fees, Act of the Czech National Council No. 531 / 1990 Coll., on Territorial Financial Authorities, and Act of the Czech National Council No. 586 / 1992 Coll., on Income Taxes |
|---|---|
| Regulation Type | - |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 30.12.1992 |
|---|---|
| Effective from | 01.01.1993 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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