Act No. 454 / 2016 Coll.
Act amending Act No. 586 / 1992 Coll., on Income Tax, as amended
Valid
Law
Effective from 01.01.2017
Text versions:
01.01.2017
29.12.2016
454
THE LAW
of 1 December 2016
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 4 (1) (i), the words "including death and funeral allowance under other legislation" shall be deleted;
2. in Article 4 (1) (n), the words "severance pay for professional soldiers and members of the Security Corps under special legislation3" shall be deleted;
3. in Article 4 (1), the following point (o) is inserted:
"(o) service charges and service allowances for residence for professional soldiers and service entitlements for members of the Security Corps under special legislation3),";
Points (o) to (zk) shall be renumbered as points (p) to (zl).
4. In Paragraph 10 (4), the last sentence is deleted.
5. in Article 10 (9), point (a) shall be deleted;
Points (b) and (c) shall become points (a) and (b).
6. In Paragraph 36 (2), the comma at the end of point (t) is replaced by a dot and point (u) is deleted.
Transitional provision
Paragraph 4 (1) (o) of Act No. 586 / 1992 Coll., as effective from the date of entry into force of this Act, shall apply for the first time for the tax period which began in 2017.
Efficacy
This Act shall enter into force on 1 January 2017.
Hamlet v. r.
Zeman v. r.
Sobotka v. r.
Sign in for notes, favorites and notifications
Regulation Information
| Citation | Act No. 454 / 2016 Coll., amending Act No. 586 / 1992 Coll., on Income Tax, as amended |
|---|---|
| Regulation Type | Law |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 29.12.2016 |
|---|---|
| Effective from | 01.01.2017 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
Comments 0