What is Act No. 458 / 2011 Coll.?

Act No. 458 / 2011 Coll., on the amendment of laws related to the establishment of one collection point and other changes to tax and insurance laws — Law on the amendment of laws related to the establishment of one collection point and other changes to tax and insurance laws.

When it became Act No. 458 / 2011 Coll. effectiveness?

Act No. 458 / 2011 Coll. became effective 01.01.2015.

Is Act No. 458 / 2011 Coll. still valid?

Yes, Act No. 458 / 2011 Coll. is still valid and effective.

How many times was it Act No. 458 / 2011 Coll. amended?

Act No. 458 / 2011 Coll. has 11 time versions of the text.

Act No. 458 / 2011 Coll.

Law on the amendment of laws related to the establishment of one collection point and other changes to tax and insurance laws

Valid Law Effective from 01.01.2015

Text versions: 01.01.2017 01.01.2015 31.12.2014 06.11.2014 01.01.2014 All versions (10)

ČÁST PRVNÍ Čl. I „§ 34a „§ 34b § 34c § 34d § 34e „§ 38ga „§ 38i „ČÁST PÁTÁ § 39 § 39a § 39b ČÁST SEDMÁ § 39p § 39q Čl. II ČÁST DRUHÁ Čl. III „§ 124a „§ 125 § 126 § 127 § 128 § 129 § 130 § 131 Čl. IV ČÁST TŘETÍ Čl. V „§ 13a ČÁST PÁTÁ Čl. IX Čl. X ČÁST OSMÁ Čl. XV Čl. XVI ČÁST DEVÁTÁ Čl. XVII ČÁST JEDENÁCTÁ Čl. XIX ČÁST DVANÁCTÁ Čl. XXI ČÁST ČTRNÁCTÁ Čl. XXIII ČÁST ŠESTNÁCTÁ Čl. XXV ČÁST SEDMNÁCTÁ Čl. XXVII Čl. XXVIII ČÁST OSMNÁCTÁ Čl. XXIX ČÁST DEVATENÁCTÁ Čl. XXX ČÁST DVACÁTÁ TŘETÍ Čl. XXXVI ČÁST DVACÁTÁ ČTVRTÁ Čl. XXXVII ČÁST DVACÁTÁ ŠESTÁ Čl. XL ČÁST TŘICÁTÁ PRVNÍ Čl. XLVI ČÁST TŘICÁTÁ TŘETÍ Čl. XLVIII ČÁST TŘICÁTÁ PÁTÁ Čl. LII ČÁST ČTYŘICÁTÁ PRVNÍ Čl. LVIII ČÁST ČTYŘICÁTÁ ŠESTÁ Čl. LXIII ČÁST PADESÁTÁ PRVNÍ Čl. LXVIII ČÁST PADESÁTÁ DRUHÁ Čl. LXIX ČÁST PADESÁTÁ PÁTÁ Čl. LXXII ČÁST PADESÁTÁ DEVÁTÁ Čl. LXXVII „§ 4 Čl. LXXVIII ČÁST ŠEDESÁTÁ PRVNÍ Čl. LXXX ČÁST ŠEDESÁTÁ ČTVRTÁ Čl. LXXXIV ČÁST SEDMDESÁTÁ ČTVRTÁ Čl. XCV

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458

THE LAW

of 20 December 2011

on the amendment of laws related to the establishment of one collection post and other changes to tax and insurance laws

Parliament has decided on this law of the Czech Republic:

ČÁST PRVNÍ

Amendment of the Income Tax Act

Čl. I

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

2. in Paragraph 3 (4) (g):

'(g) income from:

1. settlement between joint owners by size of joint ownership shares;

2. the settlement of the joint ventures of spouses;

3. land changes in land changes under the Land Adjustment Act, '.

5. In Article 5 (5), the words "or 8 'are added after the number" 7' and at the end of the paragraph the sentence "The revenue included in the separate taxable base shall not be included. '

6. in Paragraph 6 (1) (b), the words "and commanditists of limited liability companies" shall be replaced by the words "commanditists of limited liability companies and directors of public utility companies."

7. Paragraph 6 (3) reads as follows:

"(3) The revenue referred to in paragraph 1 shall be revenue on a regular or one-off basis, whether or not it is a legal claim on it, whether it is received by an employee or by another person from the employer and whether it is paid or credited to good or consists of another form of performance by the employer for or for the benefit of the employee. The income shall also mean the amount by which the remuneration of the employee to the employer for the rights, services or goods provided, other than the flat in which the employee was resident for a period of 2 years immediately prior to purchase, is lower than the price.

(a) determined in accordance with the law governing the valuation of property or the price charged to other persons;

(b) determined in accordance with paragraph 6 in the case of the provision of a motor vehicle for use for both professional and private purposes;

(c) provided for by the Government Regulation in the case of free or discounted tickets provided by an employer engaged in public transport of persons by a staff member and his family members. ";

footnote 4b is deleted.

8. Paragraph 6 (4) reads as follows:

"(4) The revenue charged or paid by the tax payer shall be a separate tax base for tax levied by deduction at a specific rate of tax, in the case of revenue as referred to in paragraph 1 (a) and (d), and in accordance with paragraph 10, the aggregate amount of which for the same payer of the tax shall not exceed CZK 5,000 per calendar month, and the staff member of the tax payer has not signed a tax declaration in accordance with Article 38k (4), (5) or (7), or has not used the procedure provided for in paragraph 36 (7). ';

13. in Article 6 (10) (b):

"(b) remuneration for the performance of duties and services provided in connection with the current or earlier performance of duties in:

1. the municipal and other local authorities;

2. state bodies,

3. civil and interest associations,

4. trade unions,

5th chamber,

6. other institutions and bodies. '.

17. in Article 7 (4), the words "and, as regards Article 19 (1) (g)," shall be deleted.

18. in Article 8 (1) (a), the words "with the exception of government bonds which may be acquired exclusively by natural persons under emission conditions" and the words "interest income on government bonds which may be acquired exclusively by natural persons under emission conditions, in the case of the purchase of that government bond or at its maturity," shall be deleted;

19. in Paragraph 8 (2) (a), the words "with the exception of government bonds which may be acquired exclusively by natural persons under emission conditions," shall be deleted;

21. In Article 9, at the end of paragraph 4, the sentence "The method of application of expenditure under this paragraph shall not be amended retroactively."

22. in Article 10 (1) (b), the words "with the exception of government bonds which may be acquired exclusively by natural persons under emission conditions," shall be deleted;

23. in Paragraph 10 (3) (a), "20 000" is replaced by "30 000" and "40" by "60."

24. In Article 10, at the end of paragraph 3, the dot is replaced by a comma and the following point (c) is added:

"(c) income from the sale of securities and income from shares belonging to the holding sheet on the cancellation of the holding fund, provided that their total of the taxpayer does not exceed CZK 100 000 in the tax period."

27. in Article 15 (1), "10" is replaced by "15."

29. In the last sentence of Article 15 (6), the words "or the capital value of the insurance shall be transferred 'shall be replaced by the words" the capital value or the purchase fee shall be transferred'.

35. in Paragraph 18 (8), the words "including trade unions" are replaced by the words "trade unions."

36. in Article 19 (1) (a):

"(a) a member contribution under the statutes, statutes, instruments of incorporation or instruments of incorporation, adopted by:

1. an interest association of legal persons for which membership is not a necessary condition for the pursuit of an object of business or activity;

2. a civil association which is not an employer's organisation;

3rd Trade Union Organisation,

4. political party or political movement; or

5. a professional chamber with optional membership with the exception of the Economic Chamber of the Czech Republic and the Agrarian Chamber of the Czech Republic,. "

footnote 18a is deleted.

37. in Article 19 (1) (c):

"(c) income from rent from a cooperative flat or non-residential area and from payment for the supply provided with the use of that apartment or non-residential area resulting from a lease agreement between the housing cooperative and its member, which is a natural person; This shall apply mutatis mutandis to a limited liability company and its partner, who is a natural person, and to a civil association and its member, who is a natural person, '.

38. in Article 19 (1) (d), the words "income from dividends under Article 36 (1) and (2)" shall be replaced by the words "income from which the tax is levied by deduction at a specific tax rate,"

39. in Paragraph 19 (1) (f):

"(f) income of the Deposit Guarantee Fund,"

40. in Paragraph 19 (1) (g):

"(g) revenue from operations in the financial market with the funds of the pension reform reserve account in accordance with the budgetary rules,"

41. in Paragraph 19 (1), point (ch), including footnote 92, shall be deleted;

43.In Paragraph 19 (1) (p):

"(p) revenue from operations involving the funds of a nuclear account in the financial market under the Atomic Law,"

44. in Article 19 (1) (z) and (za):

"(z) the income of the Wine Fund provided for by the Law governing wine-growing and wine-growing,

(za) income from support from the Wine Fund; ';

footnote 57a is deleted.

46. in § 19 (1) (zk):

"(zk) interest on loans, loans, bonds, deposit certificates, deposit certificates and deposits made to them on a similar basis and on notes issued by the foreign exchange borrower receiving money and similar legal relationships established abroad (hereinafter referred to as" loan and loan ") resulting from a company which is a tax resident of another Member State of the European Union, from a commercial company or cooperative, if the taxpayer referred to in Article 17 (3), or from a permanent establishment of a company which is a tax resident of another Member State of the European Union in the territory of the Czech Republic."

54. In Article 19, the following paragraph 11 is added:

"(11) The exemption provided for in paragraph 1 (z) and (zi) and in paragraph 10 may not apply if the subsidiary or parent company:

(a) is exempt from corporation tax or similar tax;

(b) may choose an exemption or similar exemption from corporation tax or similar tax; or

56. In Paragraph 20 (8), fourth sentence, "5 'is replaced by" 10' and part of the sentence after the semicolon, including the semicolon, is deleted.

57. The heading of Section 21 reads: "Rate and calculation of tax."

58. In Paragraph 21 (1), the second sentence is replaced by the following: "The tax shall be calculated as the product of the tax base reduced by items reducing the tax base and deductible items from the tax base rounded down to a whole thousand CZK and the tax rates."

63. In Paragraph 21 (3), "5 'is replaced by" 0' and the second sentence is deleted.

64. in Paragraph 22 (1) (g) (3), the words "or other States constituting the European Economic Area" shall be replaced by the words "Norway, Iceland or the Swiss Confederation."

65. In Paragraph 22 (1) (g) (4), the words "including interest income on government bonds which can be acquired exclusively by natural persons under emission conditions, even in the case of the purchase or maturity of such sovereign debt," shall be deleted.

67. In Article 23 (3) (a) (12), the words "and the amount of the liability entered into the balance sheet which has ceased to exist other than by fulfilling it, by offsetting, by merging the right with the obligation of one person, by an agreement between the creditor and the debtor which replaces the previous obligation by a new or recalculation commitment under the special legislature88), unless it has been recognised in favour of or increases the result of the management under point 10 '.

68. in Article 23 (3) (a), the following points 14 and 15 are added:

"14. The amount of the liability entered into the balance sheet which has ceased to exist other than its fulfilment, by netting, by merging the right with the obligation of one person, by an agreement between the creditor and the debtor that the current liability shall be replaced by a new commitment or a settlement obligation, unless it has been recognised in favour of the proceeds under the accounting legislation or by that amount of the liability, as specified in point 10; This does not apply to the obligation for which expenditure (cargo) has been incurred, but is expenditure (cost) to achieve, secure and maintain taxable income only if paid,

15. the amount resulting from a change in the accounting method which increased equity in the tax year in which the change in the accounting method was accounted for; ';

70.In Article 23 (3) (b), the following point 6 is added:

"6. The amount resulting from a change in the accounting method which reduced equity in the tax year in which the change in the accounting method was accounted for."

71.In Article 23 (4) (a):

"(a) in the case of taxpayers referred to in Article 2 (2), Article 17 (3) and in the case of a permanent establishment, the revenue on which the tax is levied by means of a deduction at a specific tax rate;"

72.In Article 23 (8) (b) (3), the words "the price of unused stocks," and the words "and advances paid" are deleted.

73.In Paragraph 24 (2) (d):

"(d) Member contribution

1. to a legal person where the obligation to become a member results from specific legislation;

2. a legal person whose membership is a necessary condition for the pursuit of an object of business or activity;

3. paid by the employer for the staff member where the membership of the staff member is a condition for the pursuit of the employer's business or activity;

4. the organisation of employers; or

5. Economic Chamber of the Czech Republic and Agrarian Chamber of the Czech Republic, "

footnotes 81 and 96 are deleted.

75. in Article 24 (2) (ch), the words "pursuant to Article 20b" shall be deleted;

76. In Article 24 (2) (t), the words "the entry price of tangible property used to obtain income exempt under Article 19 (1) (g)," shall be deleted.

77. In Paragraph 24 (2) (y) of the Introductory Part of the provision, the words "6 months or a claim for which an adjustment cannot be made under the law governing the formation of reserves and adjustments for the determination of the income tax base shall be replaced by" 18 months. "

78. In Article 24 (2) (zc), the words'; the provisions of this point shall not apply to revenue-related expenditure (costs) in excess of all amounts bet by all taxpayers operating lotteries and other similar games for which an operating permit has been issued pursuant to a specific legislation [Paragraph 25 (1) (zl)] 'shall be deleted.

79.In Paragraph 24 (2) (zv) (1), the words "non-bank 'are deleted and the word" comparable' is replaced by "similar '.

80. In Paragraph 24 (2) (zv) (2), the words "other bank" are deleted and the words "comparable" are replaced by the words "similar."

81. In § 24 (4) (a):

"(a) the period of lease of tangible assets shall be at least the minimum depreciation period referred to in Paragraph 30 (1); in the case of tangible assets classified in groups 2 to 6 of Annex 1 to this Act, the lease period may be reduced by up to 6 months; the lease period shall be calculated from the date on which the case was left to the lessee in a state of eligible normal use; and ';

84. in Paragraph 25 (1), the words "and the rate of the basic refund" shall be added at the end of the text in point (x).

85. in Paragraph 25 (1), point (zl) shall be deleted;

The letters zm) to zo) are marked as "zl 'to" zn'.

86. In Paragraph 25 (1), the dot at the end of point (zn) is replaced by a comma and the following point (zo) is added:

"(zo) the Member State contribution paid by the taxpayer to the beneficiary who is exempt from tax from that recipient.";

87. In Paragraph 29 (1) of the final part of the provision, the words "other entity 'are replaced by the words" other person or transferred to another person or relating to a change in property owned by another person'.

88.In Article 32a (2), the words "greenhouse gas 116) 'are deleted.

footnote 116 is deleted.

(89) Paragraph 34 (4) and (5) read:

"(4) The deduction to support R & D may be deducted from the tax base.

(5) The deduction in support of R & D which could not be deducted on account of a low tax base or tax loss may be deducted not later than the third period following the period in which it was incurred. '

90. In Paragraph 34, paragraphs 6 to 12 are deleted.

91st § 34a, including the title:

„§ 34a

Amount of deduction to support research and development

(1) The deduction in support of research and development is the sum of:

(a) 100% of the expenditure incurred during the period for the implementation of the research and development project included in the deduction which does not exceed the total of the expenditure incurred at the relevant time for the implementation of the research and development project covered by the deduction; and

(b) 110% of the expenditure incurred during the period for the implementation of the research and development project included in the deduction which exceeds the total of the expenditure incurred at the relevant time for the implementation of the research and development project covered by the deduction.

(2) For the purposes of deduction for research and development aid, the deadline is that which:

(a) end on the day preceding the date on which the period begins; and

(b) is as long as the period.

(3) For the purposes of deduction for research and development aid, the duration of the period shall be:

(a) the tax period; or

(b) the period for which the tax return is to be filed. ";

92. The following Sections 34b to 34e are inserted after Section 34a, including the headings:

„§ 34b

Expenditure on research and development to be deducted

(1) R & D expenditure included in the deduction shall mean expenditure (costs) which:

(a) the taxpayer spent his research and development project on:

1. experimental or theoretical work;

2. design and construction work,

3. calculations,

4. technology proposals,

5. production of a functional sample or prototype of a product or part thereof related to the implementation of a research and development project; or

6. certification of results achieved through research and development projects;

(b) are expenditure (costs) to obtain and maintain revenue; and

(2) The expenditure on research and development included in the deduction is not:

(a) expenditure (costs) for which public support has been granted only partially;

(b) expenditure (costs) on services, excluding expenditure (costs) on:

1. services related to the implementation of the research and development project, which are acquired from a public university or research organisation as defined in the Act governing the promotion of research and development for the purpose of providing aid, in the form of the activities referred to in paragraph 1 (a);

2. certification of results achieved through research and development projects;

3. rent for financial leasing, followed by the purchase of tangible movable property which is related to the implementation of the R & D project,

(d) expenditure (costs) on intangible research and development results obtained from other persons, except those related to the implementation of the research and development project, which are acquired from a public university or research organisation as defined in the Law on the promotion of research and development for the purpose of granting aid.

(3) Where the expenditure (costs) referred to in paragraph 1 is only partly related to the implementation of research and development projects, only the proportion of R & D expenditure included in the deduction shall be included.

§ 34c

Research and development project

(1) Research and Development Project means a document in which the taxpayer, before starting a research and development project, defines his R & D activities under the R & D Support Act, which includes:

(a) basic identification data on the taxpayer, which shall be:

1. business name and address of the taxpayer's registered office, if the taxpayer is a corporation tax payer;

2. the name and, where applicable, the names and surnames, the address of the place of business and the address of the place of permanent residence of the payer, if the taxpayer is a tax payer on the income of natural persons;

3. the tax identification number, if assigned,

(b) the duration of the project solution, which shall be the period from the date of commencement to the date of completion of the project solution;

(c) the objectives of the project which are achievable at the time of the project's solution and which can be evaluated after completion;

(d) expected total expenditure (costs) on project management and expenditure (costs) on individual project management years;

(e) the name and, where applicable, the names and surnames of all persons who will provide the project's solution with an indication of their qualifications and form of employment relationship with the taxpayer;

(f) the way in which the project solution process and the results achieved are checked and evaluated;

(g) the date and place of approval of the project;

(h) the name and, where applicable, the name, surname and signature of the responsible person for the research and development project.

(2) The R & D project must be approved by the taxpayer before the solution begins.

(3) The person responsible for the R & D project is responsible for meeting the conditions laid down by this Act for the R & D project. The person responsible is the taxpayer of the income tax

(a) natural persons,

(b) legal persons by their statutory authority or a member of that body.

§ 34d

Deductions to support R & D for personal company partners

(1) In the case of a taxpayer who is a member of a public company, the deduction for the promotion of research and development may be increased by a proportion of the deduction for the promotion of research and development established for a public company determined in the same proportion as the distribution of profits or losses under a social contract, or equally.

(2) The deduction for the promotion of R & D established as a limited company is divided into complementary and limited companies in the same proportion as the distribution of profit or loss. In the case of a taxpayer who is an associate of a limited company, the deduction to support R & D may be increased by part of the deduction to support R & D determined in the same proportion as the profit or loss of a limited company is distributed.

§ 34e

Binding assessment of R & D expenditure included in the deduction

(1) The tax administrator shall, at the request of the taxpayer, take a decision on a binding assessment of the R & D expenditure included in the deduction.

(2) The subject of a binding assessment of R & D expenditure included in the deduction shall be the determination of R & D expenditure included in the deduction for the purposes of the deduction to support R & D.

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Regulation Information

Citation	Act No. 458 / 2011 Coll., on the amendment of laws related to the establishment of one collection point and other changes to tax and insurance laws
Regulation Type	Law
Author	-
Collection	Code of Laws

Date of Promulgation	30.12.2011
Effective from	01.01.2015
Effective until	-
Status	Valid

Legal Areas: Taxes Finance Fees Social security law Administration of state (national) property Administrative law

The regulation text is for informational purposes only.