Act No. 389 / 1990 Coll.
Public income tax Act
Valid
Effective from 01.01.1991
Zobrazeno prvních 200 z celkem 335 ustanovení tohoto předpisu.
Zobrazit celý předpis →
Pro stažení celého znění použijte tlačítko Stáhnout výše.
389
THE LAW
of 18 September 1990
on public income tax
The Federal Assembly of the Czech and Slovak Federal Republic decided on this law:
TAX OBLIGATIONS
Taxpayers
(1) The taxpayers of the public income tax (hereinafter referred to as "tax") are natural persons whose income is subject to tax under this Act.
(2) Natural persons resident or usually resident in the Czech and Slovak Federal Republic (hereinafter referred to as "residence") are subject to taxation with their income from domestic and foreign sources.
(3) A natural person who usually resides in the Czech and Slovak Federal Republic shall be considered to have stayed in the territory of the Czech and Slovak Federal Republic for at least 183 days, whether in whole or in shorter periods of time.
(4) Natural persons who do not reside or usually stay in the Czech and Slovak Federal Republic are subject to taxation only with their income, whose source is in the Czech and Slovak Federal Republic.
Source of income
(1) The source of income of natural persons who do not reside or usually reside in the Czech and Slovak Federal Republic is considered to be a resource on the territory of the Czech and Slovak Federal Republic, if
(a) revenue from activities carried out in a permanent establishment located in the territory of the Czech and Slovak Federal Republic;
(b) revenue for services and other activities carried out in person and independently, provided that permanent equipment is used to carry out such activities in the territory of the Czech and Slovak Federal Republic;
(c) profit shares paid by legal or natural persons established or resident in the territory of the Czech and Slovak Federal Republic;
(d) income from payments made by legal or natural persons whose registered office or residence is in the territory of the Czech and Slovak Federal Republic; This revenue includes in particular:
1. interest;
2. licensing fees for the use or right of use of patents, trade marks, designs, models, plans, classified formulas or procedures, information relating to industrial, commercial or scientific knowledge and experience, manufacturing technical knowledge (know- how),
3. licence fees for use or for the right to use industrial, commercial or scientific equipment;
4. Licensing fees for the use or right to use copyright for the work of literary, artistic or scientific.
(2) A permanent establishment in the Czech and Slovak Federal Republic is considered to be a permanent establishment. Such equipment shall mean, in particular, construction sites, workshops, offices, natural resources extraction facilities and other facilities. Construction sites, construction and assembly works, including repairs, shall be considered a permanent establishment only if their duration (irrespective of the tax period) exceeds 6 months.
Subject matter
(1) The subject of tax is the income of natural persons, except income
(a) an employment relationship and a similar employment relationship;
(b) of literary and artistic activity or of inherited copyright, provided that the heirs are the widow of the author until remarriage or minor children.
(2) The subject of the tax is not income from business activities incurred by taxpayers registered in the company register (1), with the exception of business remuneration and part of profit from business activities used for the personal use of the entrepreneur (§ 7 (2) and (3)).
(3) The income referred to in Section 12 (1) (a) is also the subject of the tax in cases where the recipient is not known (income from bearer securities).
Exemption
Exemptions shall be granted:
(a) the income of the members of the agricultural cooperatives paid to them by the cooperative of which they are members as remuneration for the work and, where appropriate, instalments for compensation for the property surrendered; except for members' occupational income for the period in which they are beneficiaries of the old-age pension from social security,
(b) insurance compensation, compensation for damage suffered, except for amounts replacing income, and compensation for loss of earnings due under the Labour Code;
(c) amounts received from inheritance and donation;
(d) income from the sale of immovable property, unless the sale is made within two years of its acquisition, with the exception of the sale of immovable property acquired in connection with the correction of injustices; the exemption does not apply to the sale of assets carried out as a result of or used by the taxpayer for the activity;
(e) revenue from the sale of movable property, excluding the sale of cars within six months of acquisition, and revenue from the sale of securities, excluding the sale within three months of acquisition; the exemption does not apply to the sale of assets carried out as a result of or used by the taxpayer for the activity;
(f) lotteries, bets and other similar games; 2)
(g) prices from public and sports competitions of a value not exceeding 5 000 CZK;
(h) interest and interest on savings deposits, including premiums and other assets, current account deposits, sovereign accounts and foreign exchange accounts, and interest on government bonds issued in connection with rehabilitation and redress;
(ch) compensation from rehabilitation proceedings and compensation granted in connection with the correction of injustices;
(i) the performance of maintenance obligations undertaken under the Family Act;
(j) sickness and social security benefits and services, parental allowance, allowance to cover the needs of the child in foster care and remuneration to the foster parent and national compensatory allowance;
(k) aid granted by funds established by law and foundations in accordance with their statutory mission;
(l) refunds paid to beekeepers for the supply of bees to agricultural insect crops;
(m) flat-rate compensation for expenditure incurred in kind, granted in accordance with labour law to the workers performing their work on the basis of employment relations and the amount of compensation granted to them using their own facilities and items necessary for the performance of their work; (3) the amounts referred to shall be exempt up to the amount corresponding to depreciation;
(n) life-saving fees, fees paid to blood donors for blood collection and other biological materials, and fees paid for health care experimental operations to those who submit to such operations;
(o) revenue and formalities provided to citizens performing civil service.4)
Tax base
(1) The basis of the tax is the difference between the revenue obtained by the taxpayer in the calendar year and the expenditure by source of income (Sections 6 to 8), except for revenue on which the tax is levied at a flat rate (Section 12).
(2) In-kind income (benefits in kind) is included in the taxpayer's income. However, in-kind consumption of own production and services carried out in the course of a gainful activity shall not be included in income and expenditure relating to in-kind consumption shall not be included in expenditure under Section 9.
(3) In determining the taxable base, account shall be taken only of the revenue and expenditure made in the calendar year for which the tax is charged. Credits and supplies at the beginning of the year are not seen. In the year in which the gainful activity begins, account shall be taken of the stocks acquired by the taxpayer in the previous year.
(4) If the taxable income achieved on a one-off basis is the result of several years of the taxpayer's activity or the income for several years from the use of property items and rights, the taxable income shall be divided into as many parts as the activity has lasted or the income has been concerned for a maximum of three years and account shall be taken of the expenditure incurred to achieve that income in recent years. One part shall be included in the tax base in the year of income, the percentage of tax attributable to the tax base thus determined shall be determined and this percentage shall be calculated by the tax on the remaining one or the other two parts of income. The sum of the tax on the income thus distributed shall be determined by the total tax liability.
(5) The provisions of paragraphs 3 and 4 shall not apply to taxpayers who maintain double account5) and in cases where the taxable amount and the tax are determined by derogation (Sections 12 and 13).
(6) If the spouses work together as their main occupation, the taxable amount established from such activity shall be distributed equally to the spouse. The main job is if the taxpayer does not receive an old-age or invalidity pension, the sickness and pension insurance of self-employed persons and its income corresponding to the assessment basis for this security (6) exceeds any other income.
(7) Where one of the spouses is engaged in a gainful activity with the assistance of the other, the taxable amount of such activity shall be distributed by adding not more than 30% of the taxable amount to the assisting spouse; This part may not exceed CZK 120 000 per year.
(8) In the case of the sale of basic funds, (3) which the taxpayer used for gainful activity and from which he used depreciation as income maintenance expenditure, the amount by which the proceeds from the sale exceed the price at which the taxpayer acquired the basic instrument, less the depreciation applied, shall be included in the taxable amount.
(9) In the case of the sale of small and short-term items and other stocks which the taxpayer has used in the course of a gainful activity as expenses deductible from pre-tax income, the income from sales shall be included in the taxable amount. Small and short-term articles are articles whose purchase price is less than 5000 CZK per article or fitness period is less than one year if the purchase price is more than 5000 CZK per article.
(10) In the event of the cessation of the tax liability of a taxpayer engaged in a gainful activity, small and short-term items and other stocks shall be valued at the amount likely to be achieved when they are sold at the time of the loss of the tax liability and shall be included in the taxable amount of the taxpayer in the year in which the tax became chargeable. The same applies to claims if they are not impenetrable.
Revenue from agricultural production
(1) Revenue from agricultural production is revenue
(a) plant and animal production, forestry, ponds operated on land and water areas owned by citizens, in use, where appropriate, used on the basis of another legal relationship or operated without land;
(b) the sale of agricultural products from own plant and animal production, including agricultural products bought from other citizens;
(c) the occasional activity carried out in connection with agricultural production, where means of production serving agricultural production are used, as a general rule, at a time when they are not fully used for such production (e.g. boarders, closeness of wood);
(d) by-production linked to plant and animal production, where it is limited to processing its own agricultural production, or to occasional production (e.g. domestic production of wooden tools and basketware).
(2) The occasional activity, by-production, the occasional production or sale of agricultural products shall not be regarded as being registered with the competent authorities by the taxpayer (7) or registered in the company register.
(3) The tax base shall include the difference between income achieved and expenditure incurred to achieve, secure and maintain income. For taxpayers engaged in agricultural land production, the amount shall be included in the taxable amount at least equal to the product of the average return standard per hectare of agricultural land (hereinafter referred to as the average return standard) and the total area of all land eligible for agricultural cultivation. If the income from crop production is in unheated greenhouses and foils, an amount of at least 10 times the average return standard and at least 50 times the average return standard shall be included in the taxable base.
(4) The average return standards are set out in the Annex.
(5) The total amount relevant for the calculation of the tax base according to the average return standard shall be taken into account:
(a) grassland, where no conversion into arable land has been imposed under the rules on the protection of the agricultural land fund, by two decimals of the actual area;
(b) other agricultural land in full capacity;
(c) three decimals of actual area used economically;
(d) other non-agricultural land, 8) which is used for agricultural production in full.
(6) Where income is determined according to the average return standard, the total area of land referred to in paragraph 5 shall be determined in accordance with the condition at 31 December of the year for which the tax is charged and, where appropriate, on the date on which the tax liability expires during the year.
Revenue from business activities and income from other gainful activities
(1) In the case of a taxpayer who is not registered in the company register (1) and has business income (9) and in the case of a taxpayer who has income from another gainful activity (10), the basis of the tax is the difference between the income from that activity and the expenditure incurred to achieve, secure and maintain them.
(2) In the case of a taxpayer registered in a company register (1), part of the profit from the business activities used for the personal use of the taxpayer and the business remuneration of the amount included in the costs is included in the taxable amount. This business remuneration may amount to a maximum of 10 000 CZK per month.
(3) In the case of a taxpayer who is a shareholder of a company, the taxable amount includes a share of profits as well as a business remuneration for his own work for a company of the amount included in the costs, in the absence of income from an employment relationship. This business remuneration may amount to a maximum of 10 000 CZK per month.
(4) In the case of a taxpayer participating in a consortium, the taxable amount includes his share of income and expenditure.
(5) For a taxpayer who is a silent partner, the taxable amount includes his share of the profits.
(6) The income from buildings is the rent actually received within the meaning of the Home Tax Act. 11) The income from buildings is not the price of the use of buildings or parts thereof which the taxpayer uses with his family or which he has left to other persons for free. Nor is the income from buildings the cost of the use of the flat of servants and others left to the taxpayer's employees free of charge, or for salary included in the salary, where the expenditure on such staff is considered to be incurred for the purpose of obtaining the income tax. If the building is not fully leased, expenditure may be deducted from the rent only by a proportional part of the leased part of the building.
Other revenue
(1) Other income is disposable and random income, such as from inherited copyright or from the sale of property. The tax base includes the difference between revenue and expenditure evidently incurred to achieve it or a fixed percentage of income (Section 9 (4)).
(2) When taxing income from the sale of property belonging to a taxpayer, in the absence of income which is exempt from taxation, the cost referred to in paragraph 1 shall be deemed to be the price which the citizen has demonstrably acquired or acquired and, in the case of inherited or donated property, the value determined when dealing with the inheritance and donation, and the cost of the repair, maintenance and other valuation of the property, shall be deemed to have incurred.
Expenditure incurred in achieving, securing and maintaining income
(1) Expenditure incurred in attaining, securing and maintaining income shall be deducted from the income shown by the taxpayer in order to establish the taxable amount;
(a) depreciation of basic funds shall be deducted at an amount determined in the manner laid down in the general binding law on the depreciation of basic funds, (12) if the taxpayers do not apply the higher depreciation permitted by that law (§ 28 (4));
(b) interest on loans and loans for the acquisition, reconstruction and modernisation of basic funds relating to gainful activities shall be deducted as shown;
(c) in the case of fees for apprentices, the costs of the education of apprentices of secondary vocational schools and similar establishments shall be deducted to the extent provided for in the generally binding legislation for organisations. 13)
(2) The expenditure incurred in achieving and securing revenue is also:
(a) expenditure on small and short-term items (Section 5 (9));
(b) advertising expenditure directly promoting the business or other gainful activity of the taxpayer;
(c) expenditure on representation up to 1% of total revenue;
(d) reimbursement of travel expenses paid to workers up to the amount laid down in general binding legislation; 14)
(e) expenditure on the use of the own motor vehicle by a taxpayer in connection with business or other gainful activities, such expenditure may also be used at the rate of the flat-rate amounts laid down by the generally binding legislation for workers, (15) if depreciation from that vehicle is not applied simultaneously;
(f) sickness and pension insurance for the taxpayer and his staff;
(g) premiums paid on account of liability insurance for damage caused by business or other gainful activities and for reasons of insurance of assets needed for the business or other gainful activity;
(h) house tax and land tax on immovable property which are the source of taxable income and the registration or authorisation fees of business or other gainful activities, as well as the charges relating to that activity;
(ch) expenditure on research, development and authorisation to exploit copyright and industrial rights and the production of technical knowledge of third parties;
(i) expenditure corresponding to the costs of pre-school facilities, catering and training of staff to the extent provided for in the generally binding legislation for organisations; 16)
j) the contribution of lawyers to the Social Fund and to the activities of the bodies of the Czech Bar Association and the Slovak Bar Association, as well as similar contributions paid by commercial lawyers.
(3) The expenditure incurred to achieve and secure revenue is not in particular:
(a) expenditure on the personal need of the taxpayer and his family;
(b) the remuneration paid to the spouse of the payer;
(c) expenditure of a penalty nature and losses on property;
(d) expenditure on the acquisition, reconstruction and modernisation of basic appropriations relating to gainful activities.
(4) The taxpayers may use the expenditure as a percentage of the revenue, namely:
| a) z živočišné výroby, chovu domácího zvířectva, akvarijních a terarijních živočichů, ze svozu dřeva | 55 %, |
| b) z pěstování zvláštních kultur | 45 %, |
| c) z ostatní zemědělské výroby, odprodeje preparovaných zvířat, z přechodného ubytování, přenechání části bytu k trvalému bydlení, z využití sbírek a sbírkových předmětů | 40 %, |
| d) z podnikatelské činnosti9) a z pronájmu budov, pokud se neuplatní výdaje podle písmen a) až c) | 30 %, |
| e) v ostatních případech | 10 %. |
(5) The expenditure referred to in paragraph 4 shall not be used if it is income from a share in profit or business remuneration.
(6) If the taxpayer's expenses are applied both to taxable income and to exempt income or to the personal need of the taxpayer and his family, they may be deducted from income only by a proportion of taxable income. If their amount cannot be ascertained from the accounts or other verifiable records, it shall be determined according to the appropriate criterion, e.g. built-up areas or a proportional part of the leased part of the building.
(7) In order to determine the expenditure referred to in paragraph 4, the following shall be considered:
(a) for the livestock production of cattle, pigs, goats, horses, poultry, other farmed animals, fur and laboratory animals, bees, freshwater fish, silkworms, exotic birds, snails for consumption, including products and products derived from their farming;
(b) for specific crops of vines, hops, tobacco, vegetables, fruit, medicinal, root and aromatic plants, flowers and ornamental trees, fruit trees, mushrooms grown, forest products, other forest products, seeds, seed and propagating material of all kinds, including products from such cultures. For the purposes of this Act, the extraction of wood is also one of the specific cultures.
Calculation of tax
Items deductible from the tax base
(1) For the purposes of calculating the tax, the following items shall be deducted from the taxable amount:
(a) 1200 Cds for each calendar month in which the taxpayer has been engaged in the activity from which the income is subject to tax as his principal employment (§ 5 (6)) but at least 6000 Cds per year;
(b) 6000 CZK per year for taxpayers engaged in agricultural production or business activities (9), except those who claim under (a);
(c) 1000 CZK per year for other taxpayers not referred to in (a) or (b);
(d) 6000 CZK per year for a taxpayer who provides at least 1 child in the common household;
(e) 3000 CZK per year for a taxpayer who pays maintenance fees intended or approved by a court for one child or 6000 CZK per year for a taxpayer who pays maintenance fees for two or more children;
(f) 6000 CZK per year for a taxpayer who provides for a spouse (spouse) whose own income for a calendar year does not exceed 14400 CZK; when determining own income, no account shall be taken of the increase in the pension for helplessness, the maintenance provided to children, the allowance for children and the education allowance, the parental allowance, the allowance for the child's needs in foster care and the scholarship provided for during the preparation for the future occupation, provided that the nature of the compensation for the earnings is not such;
(g) 6000 Cds per year, where the taxpayer receives an invalidity pension or another pension, one of the conditions for granting the invalidity, or the taxpayer is, according to the opinion of the Social Security Assessment Board, an invalidity citizen under special rules;
(h) 3000 CZK per year, where the taxpayer receives a partial invalidity pension or another pension, one of which is a partial invalidity pension, or, according to the opinion of the Social Security Assessment Board, is partly an invalidity citizen under special rules.
(2) The following shall be considered as a dependent child (paragraph 1 (d) and (e)):
(a) a minor child of a taxpayer (own, adopted, custody child replacing the care of parents);
(b) an adult child of a taxpayer (own, adopted, childcare who replaces the care of parents) until the age of 26, if he does not receive an invalidity pension; and
1. is continuously preparing for a future occupation through study or prescribed training; or
2. cannot prepare for a future occupation or be employed for a disease; or
3. in the case of long-term unfavourable health, it is unable to continuously prepare for or prepare for the future occupation only under exceptional conditions; or
4. in the case of a long-term unfavourable health condition, it is unable to perform continuous or such employment would seriously impair its health;
(c) a child aged 26 who is continuously preparing for a future profession of study or prescribed training and whose own income for a calendar year does not exceed 14 400 CZK; when determining own income, the income referred to in paragraph 1 (f) shall not be taken into account.
(3) The deductible item referred to in paragraph 1 (d) may not be used if the child or any of the multiple household children are recognised as a dependent person for another tax or is recognised as a dependent person for another taxpayer; a child from a divorced marriage or from a marriage in which the spouses, without being divorced, do not live in a common household, and a child born outside a marriage can be recognised as being dependent both on the taxpayer with whom they live in a common household and on the taxpayer with whom they do not live in a common household and who pays the maintenance provided or approved by a court.
(4) Where the taxpayer fulfils the conditions for recognition of the dependent person or has his own invalidity only for a part of a calendar year, a non-taxable amount of one twelfth shall be deducted for each calendar month for which those conditions have been met; the relevant situation is at the beginning of the calendar month. A child born during a calendar month shall be taken into account in that month.
(5) The tax base may also be deducted from the value of the gift paid by the taxpayer to domestic legal persons for science and education, for charitable, social, health and environmental purposes, and for promoting the development of culture, physical education and sport, and the amounts donated to municipalities. In total, no more than 10% of the tax base can be deducted.
Tax rate
(1) The tax amounts to the tax base reduced by the items referred to in Section 10
| přes Kčs | do Kčs | |
|---|---|---|
| - | 60 000 | 15 % |
| 60 000 | 180 000 | 9000 Kčs a 25 % ze základu přesahujícího 60 000 Kčs |
| 180 000 | 540 000 | 39 000 Kčs a 35 % ze základu přesahujícího 180 000 Kčs |
| 540 000 | 1 080 000 | 165 000 Kčs a 45 % ze základu přesahujícího 540 000 Kčs |
| 1 080 000 | a více | 408 000 Kčs a 55 % ze základu přesahujícího 1 080 000 Kčs. |
Flat rate tax
(1) The tax amounts to 25% of the income generated by the Czech and Slovak Federal Republic,
(a) securities (dividends, bond and bond yields);
(b) sports competitions such as winnings, prizes and similar transactions;
(c) public prices 17);
(d) resulting natural persons residing abroad from copyright and operating rights and from interest, rent and profit participation.
(e) provided by agricultural cooperatives to their members who are old-age pensioners.
(2) The tax shall be 30% of the income generated by natural persons residing abroad from royalties and similar fees and from revenues for technical assistance and services.
(3) The tax referred to in paragraphs 1 and 2 shall be determined on the basis of income not reduced by expenditure or other items (Sections 9 and 10).
Tax fixed at a flat rate
(1) The tax authority ("tax administrator") may fix the tax at a flat rate (Paragraph 19 (7)) and determine the amount of the tax, depending on the amount of the revenue to be charged and taking into account the circumstances applicable to the calculation of the tax (paragraphs 9 and 10).
(2) The tax administrator may adjust the amount of tax fixed in accordance with paragraph 1 or cancel the determination of the tax by a flat-rate amount for the tax period following the tax period in which it has been found that the amount of tax no longer corresponds to the income derived from the activities subject to tax or that the circumstances applicable to the calculation of the tax have changed.
(3) Paragraph 11 (2) shall apply mutatis mutandis.
Tax relief
(1) The tax shall be reduced by an amount of 4000 CZK for each worker with a reduced working capacity and by an amount of 12 000 CZK for each worker with a reduced working capacity with a harder disability. 18) For the calculation of the discount, the average recalculated figure of 19) of these workers in the tax period (rounded up to integers) is determined.
(2) The tax authorities may reduce the tax by up to 50%, but not more than 10 000 CZK per year, to taxpayers who receive an invalidity pension (another pension of which one of the conditions for being invalidity) and pursue a gainful activity without the assistance of workers or with a maximum of one worker. If, in such cases, there are taxpayers who are only able to engage in gainful activity under very exceptional conditions (people who are blind, people with very severe orthopaedic defects, etc.), the tax administrator may reduce the tax without limitation or allow a full exemption.
GENERAL PROVISIONS
Notification of the formation and termination of tax liability
(1) If the taxpayer begins or ceases to carry on business or receive income subject to tax, he is obliged to notify the tax authorities within 15 days of the date on which it occurred.
(2) The notification obligation shall not apply to taxpayers who are registered with the authority responsible for registration and to taxpayers who have only one-off and random incomes which are generally not repeated.
Tax period
The tax period shall be a calendar year.
Tax return
(1) Any person who has annual income subject to a tax exceeding 1000 CZK is obliged to submit a tax return to the tax administrator (hereinafter referred to as "return") by 15 February for the preceding tax period and to attach the necessary supporting documents to it. In the cases referred to in § 5 (6) and (7), each spouse shall submit a confession. For serious reasons, the tax administrator may, at the request of the taxpayer, extend the deadline for submitting the return until the end of March at the latest after the end of the tax period.
(2) In addition to the income on which the tax is levied by way of deduction (§ 21), a taxpayer is not obliged to submit a confession. However, any person who has been asked to do so by the tax administrator must submit a confession.
(3) In the return, the taxpayer shall indicate all income subject to tax, other than exempt income (§ 4), revenue from which a flat-rate tax is levied (§ 12) or from which a flat-rate tax is levied (§ 13). It shall also indicate in the declaration the expenditure and deductible items applicable to the calculation of the tax and the tax calculated. The taxpayer shall also report to the tax administrator without delay that he is an old-age pensioner.
(4) If a taxpayer dies, he is obliged to submit a confession to any of the heirs. If the heir is unknown, the return shall be submitted by an agent appointed by the tax administrator. The declaration shall be submitted within three months of the death of the payer or after the provision of the agent. The tax administrator may, on request, extend this period for serious reasons.
(5) If the debtor (or heir or agent, if applicable) finds, after the expiry of the time limit for submitting a declaration that the return submitted is incomplete or incorrect, he shall be obliged to submit an additional declaration by the end of the month following that finding. The same obligation shall apply to the taxpayer (or to the heir or agent) even if he finds that the tax is to be higher than the tax has been charged. An additional return shall not be submitted in cases where the tax administrator finds the incompleteness or inaccuracy.
(6) If the taxpayer receives income from abroad, the tax paid abroad to cover the tax shall be credited; However, the credited amount may not exceed the amount corresponding to the proportion of the tax attributable to that income calculated under the Czechoslovak legislation. If the taxpayer receives income from the State with which the Czech and Slovak Federal Republic has concluded a double taxation agreement, double taxation shall be excluded under this Treaty. However, the tax paid in the second Contracting State shall be counted against the payment of the tax not exceeding that which may be collected in the second Contracting State in accordance with the double taxation agreement.
(7) If the return has not been submitted in time, the tax administrator may raise the tax by up to 10%.
(8) If it is found in the tax procedure that the taxpayer has provided incorrect or incomplete data in the tax return on income and other facts relevant to the amount of the tax, the tax administrator may determine the tax on the basis of supporting documents.
Rounding
The tax base is rounded down to hundreds and the tax on the whole crown up. The tax advances shall be rounded down to tens of dollars and penalties to the whole crown.
Tax assessment
(1) The tax shall normally be charged by the tax administrator for the tax period after its expiry. The facts relevant for the assessment of the tax shall be assessed separately for each tax period, unless otherwise provided by the law.
(2) If a taxpayer dies, the tax on his income taxable to the heirs shall be charged.
(3) In the course of the activities of spouses pursuant to § 5 (6) and (7), the tax shall be levied on each spouse.
(4) The tax authorities shall inform the taxpayer, the heir or the agent of the assessment (Section 17 (4)).
(5) Taxpayers who have income exclusively from agricultural production can be notified of the assessment of the tax by a collective list. The list shall be presented by the tax administrator for a public consultation for a period of 30 days. The last day of this period shall be deemed to be the day of service. The tax administrator shall declare the start, place and time of unloading of the statutory list by a public decree or by any other means at the usual place.
(6) If the taxpayer has a change in the amount of the tax, the tax administrator shall communicate the newly adjusted amount of the tax with an additional payment margin.
Sign in for notes, favorites and notifications
Regulation Information
| Citation | Act No. 389 / 1990 Coll., on the Income Tax of the Population |
|---|---|
| Regulation Type | - |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 28.09.1990 |
|---|---|
| Effective from | 01.01.1991 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
Comments 0