Decree No. 385 / 2023 Coll.
Decree amending Decree No. 525 / 2020 Coll., on forms for income tax, as amended
Valid
Order
Effective from 01.01.2024
Text versions:
01.01.2024
22.12.2023
385
DECLARATION
of 14 December 2023
amending Decree No 525 / 2020 Coll., on forms for income tax, as amended
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.:
Decree No 525 / 2020 Coll., on forms for income tax, as amended by Decree No 335 / 2021 Coll., Decree No 437 / 2021 Coll., Decree No 312 / 2022 Coll. and Decree No 112 / 2023 Coll., are amended as follows:
1. In Article 2, at the end of paragraph 1, the dot is replaced by a comma and the following points (n) and (o) are added:
"(n) the notification of income abroad is set out in Annex 14 to this decree,
(o) the notification of entry into the flat-rate scheme is set out in Annex 15 to this order. "
2. In Section 4, the words "except for the form referred to in Section 2 (f), which may be submitted electronically only in PDF format 'are deleted.
3. Annexes 1 to 3 shall read as follows:
"Annex No 1 to Decree No 525 / 2020 Coll.
Příloha č. 2
Annex No 2 to Decree No 525 / 2020 Coll.
Příloha č. 3
Annex 3 to Decree No 525 / 2020 Coll.
"
4. Annex 5 shall read as follows:
"Annex No 5 to Decree No 525 / 2020 Coll.
"
5. The following Annexes 14 and 15 are inserted after Annex 13:
"Annex No 14 to Decree No 525 / 2020 Coll.
Příloha č. 15
Annex No 15 to Decree No 525 / 2020 Coll.
"
Transitional provisions
1. For the tax claims on the income of natural persons for the tax period or part thereof which began before the date of entry into force of this decree, Decree No 525 / 2020 Coll., as effective before the date of entry into force of this decree, shall apply.
2. For corporate tax claims and for the accounting of income tax on dependent activities for the tax period or part thereof which began before 1 January 2023, Decree No 525 / 2020 Coll., as effective before the date of entry into force of that decree, shall apply.
3. For corporate income tax claims and for the accounting of income tax on dependent activities for the tax period or part thereof that began from 1 January 2023 and ended before 31 December 2023, Decree No 525 / 2020 Coll., as effective before the date of entry into force of that decree, shall apply; for these tax claims, Decree No. 525 / 2020 Coll., as effective from the date of entry into force of the Decree, may be used.
Efficacy
This Decree shall take effect on 1 January 2024.
Minister of Finance:
Ing. Stanjura v. r.
Sign in for notes, favorites and notifications
Regulation Information
| Citation | Decree No. 385 / 2023 Coll., amending Decree No. 525 / 2020 Coll., on forms for income tax, as amended |
|---|---|
| Regulation Type | Order |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 22.12.2023 |
|---|---|
| Effective from | 01.01.2024 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
Comments 0