Decree No. 455 / 2020 Coll.
Order on form submissions for gambling tax
Valid
Order
Effective from 01.01.2021
455
DECLARATION
of 5 November 2020
on forms for gambling tax
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.:
Subject matter
This decree provides for forms for gambling tax
(a) details of the general particulars of the submission and the data required;
(b) the format of the electronic form submission; and
(c) a model form.
Model form submission
The model of the gambling return, including the instructions for its completion, is set out in the Annex to this Decree.
Form submission submitted electronically
The details of the general elements of the submissions and the data required in the form submissions, as set out in the template referred to in Article 2, shall also be used within the structure of the form submissions published by the tax administrator where such submissions are made electronically.
Format of form submission
The form referred to in Section 2 may be submitted electronically only in XML format.
Common provisions
The form of the form issued by the Ministry of Finance or, where applicable, the structure of the form published by the tax administrator shall be considered to correspond to the model referred to in Article 2 or, where appropriate, to the details of the general particulars of the submission and the particulars referred to in Article 3, also where:
(a) the text part is in a language other than the Czech language,
(b) contains a different indication of the time period;
(c) contain derogations in the part of the text which does not have the object of requiring the particulars to be communicated;
(d) deviate from this model to a minimum extent as a result of the usual technological procedures for producing the form.
Transitional provisions
(1) The form of the form for the levy on lotteries and other similar games or for the gambling tax issued by the Ministry of Finance before the date of entry into force of this decree is deemed to have been issued in accordance with this decree.
(2) The structure of the form submission for the levy on lotteries and other similar games or for the gambling tax published by the tax administrator before the date of entry into force of this decree is deemed to be published in accordance with this decree.
Efficacy
This Decision shall enter into force on 1 January 2021.
Minister of Finance:
JUDr. Schiller, Ph.D., v. r.
Annex
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Regulation Information
| Citation | Decree No. 455 / 2020 Coll., on forms for gambling tax |
|---|---|
| Regulation Type | Order |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 23.11.2020 |
|---|---|
| Effective from | 01.01.2021 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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