Act No 373 / 2022 Coll.
Act amending Act No. 164 / 2013 Coll., on International Cooperation in Tax Administration and on the amendment of other related laws, as amended, and other related laws
Valid
Law
Effective from 01.01.2023
Contents
ČÁST PRVNÍ
Čl. I
㤠8a
㤠12b
§ 12c
㤠12f
§ 12g
§ 12h
㤠13j
„Oddíl 7
Pododdíl 1
§ 14t
§ 14u
§ 14v
§ 14w
§ 14x
§ 14y
§ 14z
§ 14za
§ 14zb
§ 14zc
§ 14zd
§ 14ze
§ 14zf
§ 14zg
§ 14zh
§ 14zi
§ 14zj
§ 14zk
§ 14zl
§ 14zm
§ 14zn
§ 14zo
§ 14zp
Pododdíl 2
§ 14zq
§ 14zr
§ 14zs
§ 14zt
§ 14zu
§ 14zv
§ 14zw
§ 14zx
§ 14zy
Pododdíl 3
§ 14zz
§ 14zza
§ 14zzb
§ 14zzc
§ 14zzd
§ 14zze
§ 14zzf
§ 14zzg
§ 14zzh
§ 14zzi
§ 14zzj
Pododdíl 4
§ 14zzk
§ 14zzl
§ 14zzm
§ 14zzn
§ 14zzo
§ 14zzp
§ 14zzq
§ 14zzr
§ 14zzs
Pododdíl 5
§ 14zzt
§ 14zzu
§ 14zzv
Pododdíl 6
§ 14zzw
§ 14zzx
㤠18
㤠19a
§ 19b
§ 19c
㤠30a
Čl. A
Čl. B
Čl. C
Čl. D
Čl. E
Čl. F
Čl. G
Čl. H
Čl. II
ČÁST DRUHÁ
Čl. III
㤠13d
ČÁST TŘETÍ
Čl. IV
ČÁST ČTVRTÁ
Čl. V
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373
THE LAW
of 3 November 2022
amending Act No. 164 / 2013 Coll., on International Cooperation in Tax Management and on the Amendment of Other Related Laws, as amended, and other Related Laws
Parliament has decided on this law of the Czech Republic:
Amendment to the International Tax Administration Cooperation Act
Act No. 164 / 2013 Coll., on International Cooperation in Tax Administration and on the Amendment of Other Related Acts, as amended by Senate Legislative Measures No. 344 / 2013 Coll., Act No. 105 / 2016 Coll., Act No. 188 / 2016 Coll., Act No. 92 / 2017 Coll., Act No. 305 / 2017 Coll., Act No. 80 / 2019 Coll., Act No. 299 / 2020 Coll., Act No. 343 / 2020 Coll., Act No. 386 / 2020 Coll. is amended as follows:
1. At the end of footnote 1, the sentence "Council Directive (EU) 2021 / 514 of 22 March 2021 amending Directive 2011 / 16 / EU on administrative cooperation in the field of taxation is added to the separate line. '
2. in Paragraph 1 (2), the word "or" shall be deleted at the end of point (e).
3. In Article 1, at the end of paragraph 2, the dot is replaced by "or 'and the following point (g) is added:
"(g) the implementation of joint tax checks."
4. In Article 1, at the end of paragraph 3, the sentence "For the purposes of the exchange of information upon request, it is sufficient that the requesting contact point considers that, in accordance with its national law, there is a reasonable possibility that the information is relevant for the administration of the tax to a designated or certain tax entity and is justified for the purposes of the investigation. '
5. in Article 1 (5) (a), the word "or" shall be deleted;
6. In Article 1 (5), the word "or 'shall be added at the end of point (b).
7. Paragraph 8 (2) is deleted.
Paragraphs 3 to 5 shall be renumbered paragraphs 2 to 4.
8. Paragraph 8 (3) is deleted.
Paragraph 4 shall become paragraph 3.
9. The following Section 8a is inserted after Section 8:
Specific provisions for automatic exchange of information
(1) The tax administrator who carries out acts, sub-procedures or other procedures for the automatic exchange of the information notified shall be the Specialised Financial Office. The search and control procedures for this exchange of information shall also be carried out by another Financial Office.
(2) The tax administrator shall, when automatically exchanging the information notified, transmit to the central liaison body the information obtained from the notification.
(3) The tax administrator may coordinate with another State through the contact point the procedure for the automatic exchange of the information notified. "
10. In Article 9, the following paragraphs 4 and 5 are inserted after paragraph 3:
"(4) The request referred to in paragraph 1 or 3 shall contain at least information on the reason for the request and the specification of the information requested.
(5) Where the application referred to in paragraph 1 or 3 consists in providing information relating to a group of tax entities which cannot be individually identified, the application shall include:
(a) a detailed description of the group of tax entities;
(b) a summary of the interpretation of the legislation in question in the field of taxation and the grounds on which it may be considered that members of that group are acting in conflict with it;
(c) an explanation of the expected benefit of the information required to determine whether the legislation referred to in (b) has been infringed; and
(d) further information on the involvement of a third party or a non-legal entity that actively contributes to a possible infringement of the legislation referred to in (b) of the members of that group, where appropriate in the light of the circumstances of the case. "
Paragraphs 4 to 6 shall be renumbered paragraphs 6 to 8.
11. in Article 9 (6), the word "certain" shall be deleted;
12. in Article 9 (7), the word "certain" shall be deleted and the number "4" shall be replaced by "6."
13. In Paragraph 10 (2), the word "six 'is replaced by" 3' and the words "unless they agree with the contact point of another State for a longer period 'are deleted.
14. In Article 10, at the end of paragraph 3, the sentence "The information shall be provided no later than 6 months after the date of receipt of the request."
15. In Article 10, the following paragraph 4 is added:
"(4) The period referred to in paragraph 2 or 3 may be extended by agreement of the contact points."
16. in Article 12a, the current text shall become paragraph 1 and the following paragraph 2 shall be added:
"(2) The automatic exchange of information notified shall mean the automatic exchange of information obtained by the tax administrator from the person involved in the tax administration and related acts, sub-procedures or other procedures under this Act, whether or not the information obtained is provided abroad. ';
17.
Subject matter of automatic exchange of information
(1) The subject of the automatic exchange of the notified information shall be the information notified by:
(a) financial institutions;
(b) multinational enterprise groups;
(c) intermediaries of cross-border arrangements,
(d) platform operators.
(2) The subject of automatic information exchange is also information
(a) by type of income and property;
(b) tax opinions with a cross-border element.
(3) Under an international agreement, the information referred to in paragraphs 1 and 2 may also be subject to automatic exchange of information.
Communication to the European Commission
(1) The central liaison body shall communicate to the European Commission once a year statistical information relating to automatic exchanges of information
(a) by type of income and property;
(b) notified by financial institutions;
(c) notified by multinational enterprise groups; and
(d) notified by platform operators.
(2) The central liaison body shall, at the same time as the statistical information referred to in paragraph 1, provide information on costs, benefits and changes related to the automatic exchange of the information. "
18. The following Sections 12f to 12h are inserted after Section 12e, including the headings:
Electronically operated submission
(1) If the automatic exchange of submission information is done electronically, it can only be done by means of a public administration information system managed for this purpose by the Financial Administration of the Czech Republic.
(2) An action taken in a manner other than that referred to in paragraph 1 shall not have the effect of lodging it electronically. The provisions of the Tax Code on additional confirmation of an act by other means shall not apply.
(3) The format and structure of the data report will be made public by the central liaison body in a way that allows remote access.
Additional notification
(1) The tax administrator may invite a tax entity to submit an additional notification unless that tax entity has submitted a notification, even if it has been obliged to do so, or if the tax administrator finds that the notification submitted or the additional notification is incomplete. To this end, it shall set a reasonable time limit which shall not be less than 15 days from the date on which the notice was received. The last day of that period shall not be after the date on which the obligation to keep the documents expires.
(2) The provisions of this Act governing the notification shall apply mutatis mutandis to the additional notification.
Additional notification
(1) The tax administrator may invite the tax body to submit an additional declaration unless the tax entity has submitted a declaration, even if it has been obliged to do so, or if the tax administrator finds that the declaration submitted or the additional declaration is incomplete. To this end, it shall set a reasonable time limit which shall not be less than 15 days from the date on which the notice was received. The last day of that period shall not be after the date on which the obligation to keep the documents expires.
(2) The provisions of this Act governing the declaration shall apply mutatis mutandis to the additional notification. "
19. In Article 13 (1), the words "or units without a legal personality 'shall be inserted after the words" or units without a legal personality' and at the end of the paragraph, the sentence "The tax identification number or other similar number of that person or unit used for tax purposes in that other State shall be provided with this information. ';
20. in Article 13e (3) (c), the words "and listed by the European Commission" shall be deleted;
21. in Article 13e (4) (c), the words "and appearing on a list published by the European Commission" shall be deleted;
22. § 13j, including the title:
Storage of documents
The notifying Czech Financial Institution shall keep the documents relating to the performance for 10 years from the last date of the notification.
(a) verification and detection; and
(b) information obligations. ";
23. In Article 13k, the following paragraph 4 is added:
"(4) The notification shall be made only electronically. ';
24. Article 13m, including the title, shall be deleted.
25. in Article 13n (1) (c), the words "on verification and detection" shall be deleted;
26. in Article 13s (1), "containing" is replaced by "containing."
27. in Article 13x (1) (b), the words "in general terms which do not" shall be replaced by "and other information necessary for the management of risks in tax management, to the extent that it does not result in a summary."
28. in Article 13y, the words "without delay and at the latest" shall be inserted after the words "prices."
29. In Section 13zl, the following paragraph 5 is added:
"(5) The notification shall be made only electronically. ';
30. In Paragraph 13zn, paragraph 6 is added:
"(6) The notification shall be made only electronically. ';
31. Article 13zo shall be deleted, including the title.
32. In Paragraph 14j, the current text becomes paragraph 1 and the following paragraph 2 is added:
"(2) The intermediary of the notified cross-border arrangement, which is a mandatory person in relation to that arrangement, shall inform the users of the arrangement, the participant in the arrangement and any associated person who is a natural person of the collection and transmission of data about them before the first notification to the tax administrator containing data on those persons is made so that they can exercise their rights to the protection of personal data. ';
33.In Article 14l, the following paragraph 7 is added:
"(7) Notification shall be made only electronically. ';
34. § 14q is deleted, including the title.
35. In Part One, Title III, Part 2, the following Section 7 is added:
Automatic exchange of information notified by platform operators
General provisions
Preliminary provisions
In the case of automatic exchange of information notified by platform operators, information shall be provided concerning the notified activity carried out by the notified seller which is facilitated through a platform operated by the notifying platform operator.
Selected activity
For the purposes of automatic exchange of information notified by platform operators, selected activities shall mean:
(a) the provision of immovable property;
(b) provision of means of transport;
(c) personal service; or
(d) the sale of goods.
Provision of the case
By providing the case, for the purposes of the automatic exchange of information notified to the platform operators, the transfer of the item or part thereof to another, in particular the hire, hire, loan, loan or accommodation.
Real estate offered
For the purposes of the automatic exchange of information notified by platform operators, the property item, part of it or a set thereof shall be understood as:
(a) are located at the same address;
(b) have the same owner; and
(c) are offered by the same seller.
Personal service
For the purposes of automatic exchange of information notified by platform operators, a personal service shall mean a time-based activity of a natural person or a task performed at the request of a platform user whose implementation is facilitated through the platform, whether or not implemented.
(a) on behalf of that natural person or group of persons to whom that natural person is a member;
(b) on behalf of a legal person or on behalf of a unit without a legal personality; or
(c) through a public data network or otherwise.
Description
For the purposes of automatic exchange of information notified by platform operators, goods or live animals shall be considered as material.
Compensation
(1) For the purposes of automatic exchange of information notified by platform operators, consideration shall mean the remuneration received or to be received by the seller in connection with the selected activity, where its notifying platform operator is known to it or could be known to it when making reasonable efforts.
(2) The payment referred to in paragraph 1 shall mean the amount in cash or the value of the non-cash performance minus the amount or value of the non-cash performance that is deducted or charged by the notifying platform operator. The remuneration shall include taxes, fees and other similar cash transactions, unless they are hit or charged by the notifying platform operator.
(3) For the purposes of converting remuneration in foreign currency into Czech currency or euro, the method of determining the rate to be determined on a permanent basis by the notifying platform operator shall be used.
(4) The value of the non-monetary remuneration or remuneration that is not in the Czech or foreign currency shall be determined in a manner that is permanently determined by the notifying platform operator.
Notified activity
For the purposes of automatic exchange of information notified by platform operators, the notified activity shall mean the selected activity performed for consideration, unless the activity whose implementation is facilitated by the platform is carried out by the seller as an employee.
(a) the notifying operator of that platform; or
(b) legal persons or units without a legal personality linked to the notifying operator of that platform.
Platform
(1) For the purposes of automatic exchange of information notified by platform operators, the platform is a software enabling the seller to connect with another user for the purpose of carrying out the notified activity for that user, irrespective of whether it is carried out on the basis of a contract concluded between the seller and the user, including, where appropriate, the collection or payment of consideration in relation to that notified activity.
(2) The platform referred to in paragraph 1 is not a software which allows, without further interference with the implementation of the notified activity, only:
(a) processing of the payment in relation to the notified activity;
(b) to include or promote the notified activity by the user; or
(c) redirecting or transferring the user to the platform.
Platform operator
For the purposes of automatic exchange of information notified by platform operators, a platform operator shall mean a legal person or a non-legal entity that concludes with persons or units without legal personality a contract to make available at least a part of the platform enabling its connection with users for which they carry out the notified activity as vendors.
Excluded platform operator
(1) For the purposes of automatic exchange of information notified by platform operators, the excluded platform operator is a platform operator that would otherwise have a notification obligation in the Czech Republic during the notified period if it is excluded from the notification obligation because it fulfils the conditions for exclusion from the notification obligation under
(a) this law; or
(b) the legal order of another Member State where that operator would otherwise have a notification obligation in that other Member State.
(2) For the purposes of the automatic exchange of information notified by platform operators, the condition for exclusion from the reporting obligation is that the platform business model does not allow the connection of the notified retailer to another user through that platform during the notified period for the purpose of carrying out the notified activity.
Notifying platform operator
(1) The notifying platform operator shall be:
(a) the Czech notifying platform operator; or
(b) the non-established notifying platform operator.
(2) For the purposes of automatic exchange of information notified by platform operators, the Czech notifying platform operator is a platform operator established in the Czech Republic and not excluded by the platform operator during the notified period.
(3) For the purposes of the automatic exchange of information notified by platform operators, a non-established notifying platform operator means a platform operator that facilitates the notified activity across borders in the Czech Republic, is not established in another Member State and is not excluded by the platform operator during the notified period.
(4) A platform operator shall be established in a State or other jurisdiction where:
(a) is taxed in that State or other jurisdiction on the grounds of its registered office or place of management;
(b) is established under the law of that State or other jurisdiction;
(c) has its management or actual management in that State or other jurisdiction; or
(d) has a permanent establishment in that State or other jurisdiction unless it is a qualified platform operator.
(5) A platform operator shall facilitate the notified activity in a state or other jurisdiction across borders where:
(a) it is not established therein;
(b) is not a qualified platform operator; and
(c) facilitate performance
1. Reported activities by a Reportable Seller that fulfils the conditions to be regarded as resident of that State or other jurisdiction under due diligence procedures in accordance with Annex 4 to this Act; or
2. Reported activities of the provision of immovable property in relation to immovable property situated in the territory of that State or other jurisdiction.
Qualified platform operator
(1) For the purposes of the automatic exchange of information notified by platform operators, a qualified platform operator means a platform operator which does not facilitate a notified activity other than a qualified activity where that operator:
Contents
ČÁST PRVNÍ
Čl. I
㤠8a
㤠12b
§ 12c
㤠12f
§ 12g
§ 12h
㤠13j
„Oddíl 7
Pododdíl 1
§ 14t
§ 14u
§ 14v
§ 14w
§ 14x
§ 14y
§ 14z
§ 14za
§ 14zb
§ 14zc
§ 14zd
§ 14ze
§ 14zf
§ 14zg
§ 14zh
§ 14zi
§ 14zj
§ 14zk
§ 14zl
§ 14zm
§ 14zn
§ 14zo
§ 14zp
Pododdíl 2
§ 14zq
§ 14zr
§ 14zs
§ 14zt
§ 14zu
§ 14zv
§ 14zw
§ 14zx
§ 14zy
Pododdíl 3
§ 14zz
§ 14zza
§ 14zzb
§ 14zzc
§ 14zzd
§ 14zze
§ 14zzf
§ 14zzg
§ 14zzh
§ 14zzi
§ 14zzj
Pododdíl 4
§ 14zzk
§ 14zzl
§ 14zzm
§ 14zzn
§ 14zzo
§ 14zzp
§ 14zzq
§ 14zzr
§ 14zzs
Pododdíl 5
§ 14zzt
§ 14zzu
§ 14zzv
Pododdíl 6
§ 14zzw
§ 14zzx
㤠18
㤠19a
§ 19b
§ 19c
㤠30a
Čl. A
Čl. B
Čl. C
Čl. D
Čl. E
Čl. F
Čl. G
Čl. H
Čl. II
ČÁST DRUHÁ
Čl. III
㤠13d
ČÁST TŘETÍ
Čl. IV
ČÁST ČTVRTÁ
Čl. V
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Regulation Information
| Citation | Act No. 373 / 2022 Coll., amending Act No. 164 / 2013 Coll., on International Cooperation in Tax Administration and on the Amendment of Other Related Laws, as amended, and other Related Laws |
|---|---|
| Regulation Type | Law |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 07.12.2022 |
|---|---|
| Effective from | 01.01.2023 |
| Effective until | - |
| Status | Valid |
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