Act No. 458 / 2022 Coll.
Act repealing Act No. 112 / 2016 Coll., on the registration of sales, as amended, and amending and repealing other related legislation
Valid
Law
Effective from 01.01.2023
Text versions:
01.01.2023
28.12.2022
458
THE LAW
of 14 December 2022
repealing Act No 112 / 2016 Coll., on the registration of sales, as amended, and amending and repealing other related legislation
Parliament has decided on this law of the Czech Republic:
Repeal of the Act on registration of sales and related legislation
They shall be deleted:
1. Act No. 112 / 2016 Coll., on the registration of sales.
2. Part Two of the 32nd Act No. 183 / 2017 Coll., amending certain laws in connection with the adoption of the Act on Liability for Infringements and Proceedings and the Act on certain Infringements, including the title.
3. Part of First Act No. 256 / 2019 Coll., amending Act No. 112 / 2016 Coll., on the Registration of Sales, as amended, and Act No. 235 / 2004 Coll., on Value Added Tax, as amended, including the title.
4. Act No. 137 / 2020 Coll., on certain adjustments in the field of registration of sales in connection with the declaration of emergency status.
5. Act No. 263 / 2020 Coll., amending Act No. 137 / 2020 Coll., on certain adjustments in the field of registration of sales in connection with the declaration of emergency status.
6. Act No. 449 / 2020 Coll., amending Act No. 137 / 2020 Coll., on certain adjustments to the registration of sales in connection with the declaration of emergency status, as amended.
7. Decree No. 269 / 2016 Coll., on the method of creating the signature code of the taxpayer and the security code of the taxpayer.
Transitional provisions
1. The authorisation to register sales under the simplified scheme or under the special scheme provided for in Act No. 112 / 2016 Coll., as effective before the date of entry into force of this Act, issued before the date of entry into force of this Act shall cease to have legal effect. The procedure for the application for authorisation to register sales under a simplified scheme or a special scheme initiated before the date of entry into force of this Act, which was not definitively terminated before the date of entry into force of this Act, is hereby terminated.
2. It is true that blocks of receipts which were not issued before the date of entry into force of this Act or were returned by the taxpayer are permanently unnecessary material goods. Such block receipts may be transferred free of charge or bribery to another organisational component of the State or to a legal or natural person. The provisions of Act No. 219 / 2000 Coll., on the property of the Czech Republic and its presentation in legal relations, as amended, governing the decision on the permanent inneed and handling of material matters, shall not apply to these blocks of receipts.
3. From the date of entry into force of this Act, the taxpayer shall not be obliged to return a block of receipts issued before the date of entry into force of this Act.
4. The enforcement measure under Act No. 112 / 2016 Coll., as effective before the date of entry into force of the Act, issued before the date of entry into force of the Act, which was not repealed before the date of entry into force of the Act, shall cease to have legal effect.
5. The decision on the binding assessment of the determination of the registered sales pursuant to Act No. 112 / 2016 Coll., as effective before the date of entry into force of this Act, issued before the date of entry into force of this Act will cease to have legal effect. The procedure for the application for a decision on a binding assessment of the determination of the registered sales opened before the date of entry into force of this Act, which was not definitively terminated before the date of entry into force of this Act, is hereby terminated.
Amendment of the Income Tax Act
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 Paragraph 4 (1) (f), point 4 shall be deleted;
2. in Paragraph 10 (1) (ch), the words "from the receipt lottery," shall be deleted;
3. in Article 19 (1) (o):
"(o) the revenue of the State Institute for Drug Control and the Institute for State Control of Veterinary Bioprafts and Medicines resulting from the operations carried out under the Law regulating medicinal products,"
4. In Article 19 (1), point (m), including footnote 112, is deleted.
The current point (zn) shall be renumbered (zm).
5. In Article 22 (1) (g) (8), the words "from the receipt lottery," are deleted.
6. In Paragraph 35ba (1), the comma at the end of point (g) is replaced by a dot and point (h) is deleted.
7. § 35bc is deleted, including the title.
8. in Article 36 (2) (i), the words "from income in the form of a charge lottery price," shall be deleted;
Transitional provision
For the tax liability for income tax for the tax period started before the date of entry into force of this Act and for the rights and obligations related thereto, Act No. 586 / 1992 Coll., as effective before the date of entry into force of this Act, shall apply.
Amendment of the Administrative Charges Act
In item 1 point 1 of the Annex to Act No. 634 / 2004 Coll., on Administrative Charges, as amended by Act No. 545 / 2005 Coll., Act No. 575 / 2006 Coll., Act No. 261 / 2007 Coll., Act No. 281 / 2009 Coll., Act No. 30 / 2011 Coll., Act No. 407 / 2012 Coll., Act No. 502 / 2012 Coll., Act No. 331 / 2014 Coll., Act No. 113 / 2016 Coll. and Act No. 170 / 2017 Coll., the letter (o) is deleted.
Amendment of the Act on the Financial Administration of the Czech Republic
Act No. 456 / 2011 Coll., on the Financial Administration of the Czech Republic, as amended by Act No. 458 / 2011 Coll., Act No. 407 / 2012 Coll., Act No. 164 / 2013 Coll., Act No. 241 / 2013 Coll., Legislative Act No. 344 / 2013 Coll., Act No. 250 / 2014 Coll., Act No. 267 / 2014 Coll., Act No. 377 / 2015 Coll., Act No. 188 / 2016 Coll., Act No. 243 / 2016 Coll., Act No. 251 / 2021 Coll., Act No. 14 / 2017 Coll., Act No. 80 / 2019 Coll., Act No. 111 / 2019 Coll., Act No. 283 / 2020 Coll., Act No. 386 / 2020 Coll., Act No. 251 / 2021 Coll., Act No. 284 / 2021 Coll., is amended as follows:
1. in Article 18a (1), point (a) shall be deleted;
Points (b) and (c) shall become points (a) and (b).
2. in Paragraph 18a (1) (b), "(a) and (b)" shall be replaced by "(a)";
Transitional provision
In the processing and provision of data obtained by the authorities of the Financial Administration of the Czech Republic in the performance of its obligations in the registration of sales pursuant to Act No. 112 / 2016 Coll., on the registration of sales, as effective before the date of entry into force of this Act, or data obtained otherwise, if necessary for the analytical processing of these data, the provisions of Act No. 456 / 2011 Coll., as effective before the date of entry into force of the Act, shall apply in the tax analytical record.
Amendment to the Customs Act of the Czech Republic
In Article 38 (2) of Act No. 17 / 2012 Coll., on the Customs Administration of the Czech Republic, as amended by Act No. 80 / 2019 Coll., the words "and Act governing the registration of sales' are deleted.
EFFECTIVE
This Act shall take effect on 1 January 2023.
Pekarová Adamová v. r.
Zeman v. r.
Fiala v. r.
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Regulation Information
| Citation | Act No. 458 / 2022 Coll., repealing Act No. 112 / 2016 Coll., on registration of sales, as amended, and amending and repealing other related legislation |
|---|---|
| Regulation Type | Law |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 28.12.2022 |
|---|---|
| Effective from | 01.01.2023 |
| Effective until | - |
| Status | Valid |
Parliamentary Paper:
Paper No. 177
The regulation text is for informational purposes only.
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