Decree No. 368 / 2023 Coll.
Decree amending certain regulations on forms for tax administration for 2024
Valid
Order
Effective from 01.01.2024
Text versions:
01.01.2024
20.12.2023
368
DECLARATION
of 12 December 2023
amending certain regulations on forms for tax administration for 2024
The Ministry of Finance sets out, pursuant to § 72 paragraphs 4 and 5 of Act No. 280 / 2009 Coll., Tax Code, as amended by Act No. 283 / 2020 Coll.:
Amendment of the Order on forms for road tax
The Annex to Decree No. 454 / 2020 Coll., on forms for road tax, as amended by Decree No. 437 / 2021 Coll. and Decree No. 312 / 2022 Coll., reads:
"Annex to Decree No 454 / 2020 Coll.
"
Transitional provisions
1. For tax claims for the tax period or part thereof which began before 1 January 2023, Decree No 454 / 2020 Coll., as effective before the date of entry into force of that decree, shall apply.
2. For tax claims for the tax period or part thereof which began from 1 January 2023 and ended before 31 December 2023, Decree No. 454 / 2020 Coll., as effective before the date of entry into force of that decree, shall apply; for these tax claims, Decree No. 454 / 2020 Coll., as effective from the date of entry into force of the Decree, may be used.
Amendment of the Regulation on form submissions for gambling tax
The Annex to Decree No 455 / 2020 Coll., on form submissions for gambling tax, reads as follows:
"Annex to Decree No 455 / 2020 Coll.
"
Transitional provision
For tax claims for the tax period or part thereof that began before the date of entry into force of this Decree, Decree No. 455 / 2020 Coll., as effective before the date of entry into force of this Decree, shall apply.
Amendment of the Order on form submissions for value added tax
Decree No. 457 / 2020 Coll., on forms for value added tax, as amended by Decree No. 358 / 2021 Coll. and Decree No. 112 / 2023 Coll., is amended as follows:
1. In Article 2, at the end of paragraph 1, the dot is replaced by a comma and the following point (o) is added:
"(o) a notification containing information from the records of cross-border payments and their recipients (CESOP notification) is given in Annex 15 to this decree."
2. Annex 1 shall read as follows:
"Annex No 1 to Decree No 457 / 2020 Coll.
"
3. Annex 14 shall read as follows:
"Annex No 14 to Decree No 457 / 2020 Coll.
"
4. The following Annex 15 is inserted after Annex 14:
"Annex No 15 to Decree No 457 / 2020 Coll.
"
Transitional provision
For tax claims for the tax period or part thereof which began before the date of entry into force of this decree, Decree No. 457 / 2020 Coll., as effective before the date of entry into force of this decree, shall apply.
EFFECTIVE
This Decree shall take effect on 1 January 2024.
Minister of Finance:
Ing. Stanjura v. r.
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Regulation Information
| Citation | Decree No. 368 / 2023 Coll., amending certain regulations on forms for tax administration for 2024 |
|---|---|
| Regulation Type | Order |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 20.12.2023 |
|---|---|
| Effective from | 01.01.2024 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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