Act No. 39 / 2021 Coll.
Act amending Act No. 586 / 1992 Coll., on Income Tax, as amended
Valid
Law
Effective from 04.02.2021
Text versions:
04.02.2021
03.02.2021
39
THE LAW
of 19 January 2021
amending Act No. 586 / 1992 Coll., on Income Tax, as amended
Parliament has decided on this law of the Czech Republic:
Act No. 5 / 2004, Act No. 5 / 2004, Act No. 5 / 2004, Act No. 5 / 2004, Act No. 5 / 2004, Act No. 5 / 2004, Act No. 5 / 2004, Act No. 5 / 2004, Act No. 5 / 2004, Act No. 5 / 2004, Act No. 5 / 2004, Act No. 5 / 2004, Act No. 5 / 2004, Act No. 5 / 2004, Act No. 5 / 2004, Act No. 5 / 2004, Act No. 5 / 2004, Act No. 5 / 2004, Act No. 5 / 2004, Act No. 5 / 2004, Act No. 5 / 2004, Act No. 5 / 2004, Act No. 5 / 2004, Act No. 5 / 2004, Act No. 5 / 2004, Act No. 5, Act No. 5 / 2004, Act No. 5, Act No. 5, Act No. 5 / 1999, Act No. 5, Act No. 96, Act No. 96, Act No. 99, Act No. 5 / 1999, Act No. 5 / 2004, Act No. 5, Act No. 2004, Act No. 5, Act No. 5, Act No. 2004, Act No. 2004, Act No. 2004, Act No. 2004, Act No. 2004, Act No. 5, Act No. 2004, Act No. 2004, Act No. 1999, No 1999
1. In Article 15 (1), at the end of the third sentence, the dot is replaced by a semicolon for which the text "this does not apply to the tax period of the calendar years 2020 and 2021, for which no more than 30% of the tax base can be deducted in aggregate."
2. In Article 20 (8), at the end of the sentence, the fourth point is replaced by a semicolon for which the text "this does not apply to the tax period which ended in the period from 1.3.2020 to 28.2.2022, for which no more than 30% of the tax base reduced in accordance with Section 34 can be deducted in aggregate."
Transitional provision
The taxpayer who submitted the corporate tax return before the date of entry into force of this Act may reduce the tax base for the tax period which ended between 1 March 2020 and the date of entry into force of this Act, pursuant to Act No. 586 / 1992 Coll., as effective from the date of entry into force of this Act, in an additional tax return which he is entitled to submit no later than the end of the month following the month in which the Act became effective.
Efficacy
This Act shall take effect on the day following its publication.
Vondracek v. r.
Zeman v. r.
Babiš v. r.
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Regulation Information
| Citation | Act No. 39 / 2021 Coll., amending Act No. 586 / 1992 Coll., on Income Tax, as amended |
|---|---|
| Regulation Type | Law |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 03.02.2021 |
|---|---|
| Effective from | 04.02.2021 |
| Effective until | - |
| Status | Valid |
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