Decree No. 382 / 2010 Coll.
Decree on the reimbursement of lost earnings and reimbursement of final expenses in tax administration
Valid
Order
Effective from 01.01.2011
Text versions:
01.01.2011
17.12.2010
382
DECLARATION
of 9 December 2010
on the reimbursement of earnings forgone and the reimbursement of final expenditure on tax administration
The Ministry of Finance provides, pursuant to § 107 (8) of Act No. 280 / 2009 Coll., tax rules:
Subject matter
(1) This decree regulates the scope and procedure for determining and paying compensation for the loss of earnings and reimbursement of final expenses to the beneficiary.
(2) For the purposes of this Order, the authorised person means:
(a) a third party who, at the request of the tax administrator, takes part in a procedure or other tax management procedure;
(b) by the tax administrator designated by the representative or the joint representative established.
(3) Where a joint representative is appointed by one of the tax entities, he may be awarded only compensation for the loss of earnings and reimbursement of expenses incurred in excess of his or her duties as tax entity.
Compensation for loss of earnings
(1) Compensation for loss of earnings consists of the amount calculated by multiplying the average gross hours1) by the number of hours commencing from working hours when the beneficiary did not perform work due to participation in proceedings or other tax administration procedures; the amount thus calculated shall be deducted from any gross earnings paid by the employer during the absence period.
(2) The amount of compensation for the loss of earnings may not exceed the maximum amount which the beneficiary would have obtained by the calculation referred to in Article 3 (1) and (2).
(3) The basis for calculating the compensation for the loss of earnings of an authorised person who is in a basic employment relationship and who has not performed the work on account of taking part in proceedings or other tax management procedures shall be the employer's certificate or any other document submitted by that person within the time limit laid down by the tax authority.
(4) The certificate or document referred to in paragraph 3 shall contain:
(a) average gross hours1),
(b) the number of hours started from working hours when the beneficiary did not carry out work on account of participation in proceedings or other tax administration procedures;
(c) the amount of gross earnings paid, if any, for the period when the beneficiary did not carry out his work by reason of taking part in proceedings or other tax administration procedures.
(1) The compensation for the loss of earnings of an authorised person who does not fulfil the conditions laid down in Article 2 but is gainful and has been prevented from taking part in the management or other procedure in carrying out that activity, for each starting hour of his or her participation in the proceedings or any other tax management procedure, constitutes the amount calculated on the basis of the compensation for the loss of earnings divided by the number of working hours per calendar year in the 40-hour weekly working hours.
(2) The basis for calculating the compensation for the loss of earnings shall be the income tax base of the individuals on which the last known tax is fixed. The maximum amount of the basis for calculating the loss of earnings shall be twenty-four times the average national economy wage declared by the Ministry of Labour and Social Affairs for the first to third quarters of the preceding calendar year under the Employment Act.
(3) Where the amount of compensation for the loss of earnings cannot be determined in accordance with paragraphs 1 and 2, it shall be calculated for each starting hour as a proportion of the average wage on the national economy declared by the Ministry of Labour and Social Affairs for the first to third quarters of the preceding calendar year under the Employment Act and the number of hours in the 40-hour weekly working period for the calendar month in which the compensation for the loss of earnings is due.
Reimbursement of final expenditure
(1) Reimbursement of final expenditure shall consist of reimbursement of the expenditure effectively incurred:
(a) travel expenses;
(b) other expenditure.
(2) Travel expenses for the purposes of this Order are:
(a) fare when used
1. mass means of long-distance transport,
2. local public transport,
(b) travel expenses for use:
1. taxi services,
2. road vehicles,
(c) catering expenses,
(d) accommodation expenses;
(e) the necessary ancillary expenditure.
(1) Completed expenditure is paid at the established amount, unless otherwise specified.
(2) The amount of the reimbursement of travel expenses for the use of a road motor vehicle and the amount of the reimbursement of subsistence expenses shall be determined in accordance with the provisions of the Labour Code governing the provision of travel expenses to workers whose employer is the Czech Republic, with the amount set as the upper limit of the range of subsistence expenses laid down for the same length of travel.
(3) The authorised person shall be paid the fare for travel from his place of stay to his place of call and return.
(4) Travel expenses for the use of a road motor vehicle or taxi service or fare for the use of a mass transport vehicle of a high-end class shall be reimbursed for travel to and from the place of call only if the tax administrator has previously agreed to this mode of transport or at his request.
Repeal
Decree No 298 / 1993 Coll., on determining the amount of the right to compensation for the loss of earnings in the administration of taxes, is hereby repealed.
Efficacy
This Decree shall take effect on 1 January 2011.
Minister:
Ing. Kalousek v. r.
1) Section 356 of the Labour Code.
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Regulation Information
| Citation | Decree No. 382 / 2010 Coll., on Reimbursement of Lost Earnings and Reimbursement of Completed Expenses in Tax Administration |
|---|---|
| Regulation Type | Order |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 17.12.2010 |
|---|---|
| Effective from | 01.01.2011 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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