Act No. 492 / 2000 Coll.
Act amending Act No. 586 / 1992 Coll., on Income Tax, as amended, and certain other laws
Valid
Law
Effective from 01.01.2001
Contents
ČÁST PRVNÍ
Čl. I
㤠7a
㤠17a
㤠20b
㤠21
㤠27
㤠33a
㤠36
㤠38a
㤠38d
㤠38gb
㤠38m
㤠38p
㤠38s
Čl. II
ČÁST DRUHÁ
Čl. III
㤠3
Čl. IV
ČÁST ČTVRTÁ
Čl. VI
ČÁST ŠESTÁ
Čl. VIII
ČÁST SEDMÁ
Čl. IX
ČÁST OSMÁ
Čl. X
㤠17
㤠19
㤠21a
㤠28
ČÁST DEVÁTÁ
Čl. XI
Čl. XII
ČÁST DESÁTÁ
Čl. XIII
ČÁST JEDENÁCTÁ
Čl. XIV
ČÁST DVANÁCTÁ
Čl. XV
ČÁST TŘINÁCTÁ
Čl. XVI
ČÁST ČTRNÁCTÁ
Čl. XVII
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492
THE LAW
of 12 December 2000
amending Act No. 586 / 1992 Coll., on Income Tax, as amended, and certain other laws
Parliament has decided on this law of the Czech Republic:
Amendment of the Income Tax Act
Act No. 1 / 2000 Coll., Act No. 1 / 2000 Coll., Act No. 2 / 1999 Coll., Act No. 2 / 1999 Coll., Act No. 2 / 1999 Coll., Act No. 2 / 1999 Coll., Act No. 2 / 1999 Coll., Act No. 2 / 1999 Coll., Act No. 2 / 1999 Coll., Act No. 2 / 1999 Coll., Act No. 2 / 1999 Coll., Act No. 2 / 2000 Coll., Act No. 2 / 2000 Coll., Act No. 2 / 2000 Coll., Act No. 2 / 2000 Coll., Act No. 2 / 2000 Coll., Act No. 2 / 1993 Coll., Act No. 2 / 2000 Coll., Act No. 3 / 1993 Coll., Act No. 2 / 2000 Coll., Act No. 2 / 1993 Coll., Act No. 2 / 2000 Coll., Act No. 2 / 2000 Coll., Act No. 2, Act No. 2 / 2000 Coll., Act No. 2 / 2000 Coll.
1. However, in the second sentence of Article 2 (3), the words "and foreign experts (paragraph 5) present only for the purpose of providing professional assistance 'are deleted.
2. Paragraph 2 (5) is deleted.
3. In Article 3 (3), the word "legal 'shall be inserted after the word" special'.
4. in Article 3 (4) (a), the word 'law' shall be replaced by 'legislation governing the conditions for transfer of State assets to other persons';
5. In Article 3 (4), at the end of the text in point (b), the words "with the exception of the income of the creditor from the loan returned or the loan acquired by the transfer of the debt arising from the loan or loan, equal to the difference between the value of the loan or loan and the price at which the claim was transferred 'shall be added.
6. In Article 3, at the end of paragraph 4, the dot is replaced by a comma and the following point (c) is added:
"(c) income from the extension or narrowing of the joint capital of spouses. (1b)
(1b) Section 143a of the Civil Code. ';
7. in Article 4 (1) (a):
"(a) income from the sale of a family house, an apartment, including a share in the common parts of the house or a joint ownership interest, including the related land, provided that the seller was resident there for at least 2 years immediately prior to the sale. The exemption shall not apply to income from the sale of that apartment or house where it is or has been included in a commercial property for the pursuit of a business or other self-employed activity, within 2 years of its removal from the commercial property. In addition, the exemption shall not apply to revenue accruing to the taxpayer from the future sale of a family home, apartment, including a share in the common parts of the house or co-ownership, including the related land, carried out within 2 years of the acquisition, and the future sale of a family house, apartment, including a share in the common parts of the house or joint ownership, including the related land, carried out within 2 years of its disposal, even if the purchase contract is concluded after 2 years of the acquisition or 2 years of the disposal, '.
8. in Paragraph 4 (1) (g), the words "refunds received under special circumstances" shall be replaced by the words "refunds received in connection with the correction of certain property injustices under special law."
9. Paragraph 4 (1) shall be replaced by a dot at the end of point (g) of the comma, and the following sentence shall be added, including footnote 1 (d): "Revenue from the sale of real estate issued in connection with the correction of certain property injustices under special legislation2) shall be exempt even if, between the acquisition and sale of the real estate, a settlement has taken place between the joint owners by the distribution of the property according to the size of its holdings (1d) or if apartments or non-residential premises have been defined as units under special legislation, '.
1d) Sections 141 and 142 of the Civil Code. '
10. in Article 4 (1) (h), the words "pension insure43)" shall be replaced by the words "pension insurance under the Pension Insurance Act 43)," the words "pension paid" shall be replaced by the words "pension paid" and the number "120 000" shall be replaced by "144 000."
11. in Paragraph 4 (1), the words "or similar transactions provided from abroad" shall be added at the end of the text in point (ch).
12. in Article 4 (1), the words "or similar transactions from abroad" shall be added at the end of the text of point (i).
13. in Article 4 (1) (k), the words "including similar transactions from abroad" shall be replaced by "a."
14. in Paragraph 4 (1) (t), including footnote 69, the following shall be added:
"(t) subsidies from the state budget, from the budget of cities, municipalities, higher local authorities, state funds, grants awarded or contributions from the state budget granted under the special legislature69) to the acquisition of tangible capital assets, 20) to its technical evaluation, with the exception of subsidies and contributions charged to income (income) under the special legislation, 20)
69) Paragraph 7 (1) (o) of Act No. 218 / 2000 Coll., on budgetary rules and amending certain related laws (budgetary rules). '
15. in Article 4 (1) (u), the words "the provision of an apartment" shall be replaced by the words "the satisfaction of the dwelling"; at the end of the text, the comma shall be replaced by a dot and the sentence "the proceeds of the transfer of rights and obligations relating to membership of the cooperative shall be added" if, in connection with the transfer, the lease contract to the apartment is cancelled if the taxpayer uses the means obtained to satisfy the dwelling. "
16. in Article 4 (1), the following shall be added at the end of the text in point (v): "or the Czech Republic."
17.
"(w) income from the sale of securities acquired by the taxpayer under coupon privatisation; income from the sale of other securities or income from the return of employees' shares, if the period between the acquisition and transfer of such securities on sale or repayment exceeds 6 months, and income from the holding on cancellation of the holding fund exceeds 6 months. The period of 6 months between the acquisition and transfer of the security for the same taxpayer shall not be interrupted when the investment fund is converted into an open holding fund, when the closed holding fund is converted into an open holding fund, when the owner of the holding fund is changed, when the mutual funds are merged and merged, merged and divided. The exemption does not apply to income from the sale of securities that are or have been included in commercial property within 6 months of the end of the business or other self-employed activity (§ 7) and to income from capital assets (§ 8). Furthermore, the exemption does not apply to the proceeds from the sale of securities acquired by a limited liability company's shareholder, a limited partnership or a member of a cooperative in the conversion of a commercial company or cooperative into a public limited company under special law, 13a) within 5 years of the acquisition of such securities. The exemption does not apply to the income from the share of the mutual fund at the time of the cancellation of 34c) of the mutual fund or to the change of the investment fund into an open mutual fund which was or is included in the commercial property within 6 months of the end of the business or other self-employed activity (§ 7). A period of 6 months or 5 years between the acquisition and transfer of a security shall be reduced by the period for which the taxpayer was a member of a trading company or a cooperative before changing the legal form of that company or cooperative to a public limited company. In the exchange of shares by the issuer for other shares of the same total nominal value, the period of 6 months or 5 years between the acquisition and transfer of securities with the same taxpayer shall not be interrupted, '.
18. in Paragraph 4 (1) (x), "the law" is replaced by "the law governing bankruptcy and settlement."
19. in Article 4 (1), point (y) is deleted;
Points (z), (za), (zb) and (zc) shall be renumbered as points (y), (z), (za) and (zb).
20. In Article 4, at the end of paragraph 1, the dot is replaced by a comma and the following points (zf), (zg), (zh) and (zi) are added:
"(zf) revenue generated as compensation for the burden of goods incurred by law or by a decision of a public authority under special legislation, 4c)
(zg) foreign exchange exchange exchange exchange exchange exchange exchange exchange exchange exchange exchange foreign exchange exchange exchange exchange exchange exchange exchange exchange exchange exchange exchange exchange exchange exchange exchange exchange interest rate
(zh) revenue arising from a European Community grant granted under a specific legislation, 4f)
(zi) the income of a shareholder not participating in a profit transfer contract resulting from the compensation under a profit transfer contract under Section 190a of the Commercial Code ("profit transfer contract") or in a control contract under Section 190b of the Commercial Code ("control contract"), reduced by the amount subject to the special tax rate under Section 36 (1) (b) (4) and (2) (a) (11).
4c) For example Act No. 13 / 1997 Coll., on Road, as amended.
4f) Framework Agreement between the Government of the Czech Republic and the European Commission on the participation of the Czech Republic in the European Community Assistance Programme published in the Collection of Laws under No. 207 / 1997 Coll. '
21. in Paragraph 4, the following paragraph 2 is inserted after paragraph 1:
"(2) The period between acquisition and sale referred to in paragraph 1 (a) or (b) shall not be interrupted if the period between acquisition and sale took place:
(a) settlement between the share owners of the house, including the relevant proportion of the common areas or family home, including the associated land, by division according to the size of their shares;
(b) that there were apartments or non-residential spaces in the building defined as units under special legislation, 60)
(c) the termination or settlement of the joint venture of spouses. 4g)
4g) § 149 et seq. of the Civil Code. '
Paragraphs 2 and 3 shall become paragraphs 3 and 4.
22. in Paragraph 5 (1):
"(1) The basis of the tax is the amount by which the income generated by the taxpayer in the tax period, which is considered to be a calendar year for the purposes of the tax on the income of natural persons, exceeds the expenditure evidently incurred to achieve, secure and maintain it, unless otherwise provided for in paragraphs 6 to 10. ';
23. Paragraph 5 (3) reads:
"(3) Where, according to the accounts or records of revenue and expenditure, expenditure exceeds the revenue referred to in paragraphs 7 and 9, the difference shall be a loss. The loss adjusted pursuant to § 23 (" tax loss') shall be reduced by the sum of the sub-bases of the tax determined on the basis of the types of income referred to in § 7 to 10, using the provisions of paragraph 1. This tax loss or part thereof which cannot be applied to taxation of income in the tax period in which it was incurred may be deducted from the sum of the sub-bases of tax determined by type of income referred to in paragraphs 7 to 10 in the subsequent tax periods referred to in paragraph 34. A tax loss (or part thereof) which has not been deducted from its tax base by the deceased with income pursuant to § 7 or § 9 may be deducted from the tax base by the heir if the heir continues to operate the deceased no later than 6 months after his death; the tax loss may be deducted from the tax base no longer than 7 tax periods following the tax period for which the tax loss is calculated. ';
24. in Article 5 (6), the following sentence shall be inserted after the first sentence: "The same shall apply in the case of expenditure (s) used as expenditure (s) to achieve, secure and maintain revenue, in the absence of compliance with the conditions laid down for their application as expenditure (s) to achieve, secure and maintain revenue."
25. in Article 5, the following paragraph 8 is added:
"(8) The transition from accounting in the double accounting system to accounting in the simple accounting system shall be treated in accordance with Annex 2, which is an integral part of this Act. The transition from accounting in a simple accounting system to accounting in a double accounting system shall be carried out in accordance with Annex 3, which is an integral part of this Act. ';
26. in Paragraph 6 (1) (b), the words "other persons" shall be replaced by the words "payer."
27. in Article 6 (1) (d):
"(d) revenue generated in connection with the current, future or earlier exercise of the dependent activity referred to in points (a) to (c) or function, whether or not derived from the payer for whom the payer carries out the dependent activity or function, or from the payer for which the payer does not perform the dependent activity or function.";
28. In Paragraph 6 (3), the second sentence is: "The income shall also mean the amount by which the employer pays the employee 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 his purchase, less than the price established under the special legislation, 1a) or the price charged to other persons, as well as the amount fixed in accordance with paragraph 6."
29. in Paragraph 6 (4):
"(4) Receipts cleared or paid by an employer having its registered office or resident in the Czech Republic and revenue from taxpayers as defined in § 38c are, after a reduction under paragraph 13, a separate tax base for taxation at a specific tax rate under § 36 (2) (c), in the case of revenue under paragraph 1 (a) and (d) and under paragraph 10, the aggregate amount of which for the same employer shall not exceed CZK 3 000 in the calendar month. This shall apply to the income charged or paid by the employer for which the staff member has not signed the VAT declaration under Paragraph 38k (4) or (5). '
30. In Paragraph 6 (6), the fourth sentence is: "If there is an amount which is considered to be an employee's income for each calendar month of delivery of the vehicle, less than 1 000 CZK, the employee's income shall be regarded as an amount of 1 000 CZK."
31. in Article 6 (7) (a), the words "as well as the value of meals provided by the employer on business trips" shall be inserted at the end of the text.
32. in Article 6 (9) (d), the words "from a fund of cultural and social needs, from a social fund or from a profit (income) after tax," shall be replaced by the words, including footnote (6a): "from a fund of cultural and social needs, 6a) from a social fund, from a profit (income) after tax, and from employers who have not made a profit, to expenditure (costs) which is not expenditure (costs) to achieve, secure and maintain income,";
6a) Decree No. 310 / 1995 Coll., on the Fund of Cultural and Social Needs, as amended. '
33. In Article 6 (9) (h), the words "and the income resulting from the sale (repayment) of such shares is hereby deleted.
34. in Article 6 (9) (i), the words "in the case of employers who have not made a profit," shall be inserted after the words "or from profit (income) after its tax," to "in the case of employers who have not made a profit," the words "in the case of expenditure (costs) which are not expenditure (costs) to achieve, secure and maintain income;"
35. in Article 6 (9) (s), the words "and the Security Corps" shall be inserted after the words "members of the armed forces."
36. in Article 6 (9) (v), the words "from profit after tax" shall be deleted and after the words "to which the provisions on the fund of cultural and social needs do not apply" shall be added at the end of the text in point (v), the words "or profit (income) after tax, and in the case of employers who have not made profits, to expenditure (costs) which is not expenditure on attaining, securing and maintaining income."
37. in Article 6, at the end of paragraph 9, the dot is replaced by a comma and the following points (x), (y) and (z) are added:
'( x) in kind and reimbursement of expenses equivalent to the monetary value of the kind provided under the special legislation6g) to representatives of the State and certain state bodies and judges;
(y) the amount of the insurance premiums paid by the employer to the employee for life insurance or for death or retirement or pension insurance, including in the event of an earlier performance in the event of an entitlement to an old-age pension or a full invalidity pension, or, in the case of a full disability under the Pension Insurance Act, or in the case of death (hereinafter referred to as "private life insurance"), on the basis of an insurance contract agreed by the employee as a policyholder, on condition that the contract provides for the payment of insurance benefits up to 60 calendar months, and at the same time not earlier in the year of the age of 60, but up to a maximum of CZK 12,000 per year from the same employer. This applies in cases where the insured employee is entitled to the benefit of these insurance contracts and if the insured person is the insured person's death, the person designated under Section 817 of the Civil Code, except for the employer who paid the insurance,
(z) the amounts paid by the employer to cover the expenses associated with the payment of the salary and the deductions from the salary by the employee, the payment of the insurance contribution (additional insurance) to the employee, as well as the amounts incurred by the employer to cover the expenses associated with the provision of the staff member's non-cash benefits.
6g) For example, Act No. 236 / 1995 Coll., on the salary and other formalities connected with the performance of the duties of representatives of the State Government and of certain state authorities and judges, as amended, Act No. 201 / 1997 Coll., on the salary and certain other requirements of the prosecutors and amending and supplementing Act No. 143 / 1992 Coll., on the salary and remuneration for the on-call of the budget and certain other organisations and bodies, as amended. '
38. in Paragraph 6 (10) (a), the words "the Czech National Council" are replaced by the words "and the Senators of the Parliament of the Czech Republic" and the words "the institutions";
39. In Paragraph 6, the following sentence is added at the end of paragraph 13: "In the case of the taxpayers referred to in paragraph 2 (2), the taxable amount is their income from dependent activities carried out in a State with which the Czech Republic has not concluded a double taxation contract, reduced by the tax paid on that income abroad."
40. Paragraph 7 (2) (c), including footnote 6f, reads as follows:
"(c) the income of the expert, the interpreter, the intermediary of collective disputes, the intermediary of collective and collective agreements under the copyright law, the arbitrator for the activity under the special legislature6f) and the trustee of bankruptcy proceedings under the special legislation. 19a)
6f) Act No. 513 / 1991 Coll., Commercial Code, as amended. Act No. 36 / 1967 Coll., on Experts and Interpreters. Act No. 216 / 1994 Coll., on Arbitration and Enforcement of Arbitration Findings. Articles 11 and 13 (1) to (4) of Act No. 2 / 1991 Coll., on collective bargaining, as amended. § 14 (4) of Decree No. 108 / 1994 Coll., implementing the Labour Code and certain other laws. Decree No 114 / 1991 Coll., on the remuneration of intermediaries and arbitrators, the amount of the fee for a copy of a collective agreement of higher degree and the amount and method of payment of costs before the arbitrator, as amended by Decree No 210 / 1995 Coll. '.
41. in Paragraph 7 (2) (c), the dot at the end is replaced by a comma and the following point (d) is added, including footnote 66:
"(d) revenue from the activities of the preliminary bankruptcy special representative of the administrator and the equalisation administrator, which are neither business nor business under special legislation. 66)
66) Sections 8 (3), 9 (3) and 9b (2) of Act No 328 / 1991 Coll., on bankruptcy and settlement, as amended. '
42. In Paragraph 7 (9) (c), the dot at the end is replaced by a comma and the following point (d) is added:
"(d) 25% of income from activities which are not business or business under special legislation66) referred to in paragraph 2 (d)."
43. In Article 7, the following sentence is added at the end of paragraph 10: "The payer who applies the expenditure referred to in paragraph 9 shall always keep records of the income and records of claims arising from business or other self-employed activities. '.
44. In Article 7, the following paragraph 14 is added:
"(14) Where a taxpayer with income pursuant to § 7 (1) (a) or (b) applies the marketing year as accounting year, 20) is the partial basis of tax or tax loss the difference between income and expenditure for the completed marketing year. When changing accounting in a calendar year to accounting in a marketing year, the sub-base of tax or tax loss referred to in Section 7 shall be the difference between revenue and expenditure until the last day of the month by which the taxpayer terminates accounting in a calendar year. When a change in accounting for a calendar year is made to accounting for a calendar year, the sub-base or loss referred to in Article 7 (1) (a) or (b) shall be the sum of the difference between revenue and expenditure in the marketing year and the difference between revenue and expenditure from the time when accounting ends in the marketing year to the end of the calendar year. The sub-base shall be included in the tax return for the calendar year in which the marketing year ends or the change from the calendar year to the marketing year and vice versa. Where the taxpayer applies the procedure laid down in paragraphs 9 and 10, § 7a, 12, 13 and 14 or has revenue pursuant to paragraph 1 (c) or (d) or paragraph 2, the method of accounting in the calendar year may not be changed to that of the marketing year. ';
45. the following Section 7a is inserted after Section 7, including the title and footnotes 9d) and 9e):
Tax fixed at a flat rate
(1) A taxpayer who, in addition to income tax exempt and taxable by a special tax rate, receives income only under § 7 (1) (a) to (c) if he is engaged in business activities without employees or cooperating persons, for which the annual amount of such income in the immediately preceding three tax periods does not exceed CZK 1 000 000, is not a participant in an association which is not a legal person or is not a payer of value added tax under a special law, 9d) the tax administrator may, at the request of a taxpayer submitted by 31 January of the current tax year at the latest, fix a flat-rate. In the application, the taxpayer shall indicate the forecast revenue referred to in Article 7 (1) (a) to (c) (hereinafter referred to as "the forecast revenue ') and the projected expenditure on those revenue (hereinafter referred to as" the projected expenditure') and other elements relevant for the determination of the tax by the flat-rate amount referred to in paragraphs 2 to 5.
(2) The flat-rate amount of the tax shall be determined on the basis of the amount of the expected revenue which is subject to the tax, in addition to the income exempt and the income on which the tax is levied at the specific rate of the tax and the amount of the expenditure envisaged, but at least at the rate referred to in Article 7 (9), at the rate of the tax referred to in Article 16 (1). The tax fixed by the lump sum is at least CZK 600 for the tax period. The expected revenue includes revenue from the sale of assets that has been transferred to commercial property, revenue from the cancellation of the reserve created under the Reservation Act 22a) and the expected expenditure includes the remaining price of the assets sold which can be amortised under this Act and the amount of the reserve created for the relevant tax period under the Reserve Act. (22a) The difference between the forecast revenue and the projected expenditure shall be adjusted by the expenditure applied under Paragraph 24, for which the legal basis for its application has been waived, and by the non-taxable part of the taxable part of the tax base under Section 15. The tax administrator shall fix a flat-rate amount after consulting the taxpayer by 15 May of the current tax period. If the deadline is not complied with, a flat-rate tax may not be fixed for this tax period.
(3) If, during the tax period, the taxpayer achieves income other than those referred to in § 6, § 7 (1) (d), § 7 (2), § 8 to 10 in aggregate amount in excess of CZK 4 000 for the tax period, in addition to income tax exempt and income from which the tax is levied at a specific rate of tax other than the flat-rate amount when establishing the tax, he is required to submit, after the end of the tax period, a proper tax return and revenue and expenditure on the activities referred to in § 7 (1) (a) to (c) shall be charged in a return on the amount of tax which the tax manager has been levied, and the flat-rate paid shall be counted on the resulting tax. The application of this declaration shall cancel the decision on the flat-rate amount. The tax administrator may set a flat-rate amount for several periods of taxation, but no longer than 3.
(4) The tax administrator may, by decision, abolish the tax fixed in accordance with paragraph 1 for the tax period following the tax period in which it has been found that its amount does not correspond to the income from the activity for which a flat-rate amount has been fixed or the conditions referred to in paragraph 1 applicable to the determination of the tax have been amended.
(5) The tax administrator shall draw up an oral report on the determination of the flat-rate amount. 9e) The Protocol shall also include a decision given at the hearing, which shall include, in particular, the expected amount of revenue, the projected amount of expenditure, the difference between the forecast revenue and the estimated expenditure adjusted in accordance with paragraph 2, the amount of the amounts applied pursuant to Paragraph 15, the amount of tax and the tax period to which it relates. If the taxpayer agrees to the tax so determined, no appeal may be made against the decision declared; in the event of disagreement, the tax will not be fixed by a lump sum. The tax thus determined shall no longer be measured by payment. The taxpayer shall keep a simple record of the amount of income achieved, the amount of claims and the tangible assets used for the pursuit of the activity.
(6) The tax fixed by the flat-rate amount shall be payable no later than 31 May of the current tax period.
9d) Act No. 588 / 1992 Coll., on Value Added Tax, as amended.
9e) § 12 of Act No. 337 / 1992 Coll., as amended by Act No. 255 / 1994 Coll. '
46. in Article 8 (1) (a):
"(a) profit shares (dividends) on the holding in a public limited company, limited liability company and limited liability company, shares in profits from membership of the cooperative, plus interest and other income from holdings of securities,"
47. in Paragraph 8 (1), the following shall be added at the end of the text in point (c): "except for interest and other income on deposits received by the employer from its employees, unless the employer is entitled to receive deposits from the public or from employees under special legislation, 9f)
9f) For example § 1 (1) of Act No. 21 / 1992 Coll., on Banks, as amended, and § 34 (1) of Act No. 6 / 1993 Coll., on the Czech National Bank. '
48. in § 8 (1) (e):
"(e) supplementary pension benefits with State contribution 9a) after the reduction referred to in paragraph 7, ';
49. in § 8 (1) (f):
"(f) the performance of private life insurance after the reduction referred to in paragraph 8, ';
50. in Paragraph 8 (1) (g), the words "interest on the right to a settlement" and the words "public" shall be deleted;
51. in Paragraph 8 (1) (h):
"(h) interest and other earnings on holding notes (e.g. discount on the amount of the note, interest on the amount of the currency).";
52. in Article 8 (3) (a), the words "or paid at the value of the employee's share on its return" shall be deleted and the words "selling value" shall be replaced by "emission rate."
53.In Paragraph 8 (4):
"(4) The income referred to in paragraph 1 (a) to (f) and paragraph 3 (a) and interest income and other income from holding notes issued by the bank to secure a claim arising from the creditor's contribution [paragraph 1 (h)], resulting from resources in the Czech Republic, constitute a separate tax base for taxation at a specific rate (§ 36). If the interest income referred to in paragraph 1 (c) and (d), plus the interest income referred to in paragraph 1 (a) on bonds, 20a, interest income and other income arising from holdings of notes issued by the bank to secure a claim arising from the creditor's contribution [paragraph 1 (h)] and interest income from bonds 20a, as referred to in paragraph 3 (a) referred to in Article 36 (2) (a) (1) and (c) (1) derive from resources in the Czech Republic and the taxpayer referred to in paragraph 2 (2) is included in the commercial property (§ 4 (4)), they shall be deducted from expenditure on the basis of tax (partial tax) and the tax deducted shall be counted on the total tax liability in the tax return (§ 36 (6); This shall not apply to defaulting for the duration of the bankruptcy. ';
54. The last sentence of Paragraph 8 (5) reads: "Income is included in a separate tax base, including tax withheld abroad."
55. In the first sentence of Paragraph 8 (6), the word "Revenue" shall be replaced by "Interest income on bonds issued abroad by a taxpayer established in the Czech Republic or the Czech Republic resulting from the fees referred to in Paragraph 2 (2) and revenue."
56. Paragraph 8 (7) and (8) read:
"(7) The supplementary pension benefit with a State contribution shall be considered as a tax base after a reduction by the contributions paid and the State contributions to the supplementary pension scheme. In the event of a pension, these contributions shall be distributed equally over the defined period of retirement. If the retirement period is not defined, the participant's life expectancy shall be determined according to the death tables of the Czech Statistical Office at the time when the pension begins for the first time. One-off compensation or compensation shall not be reduced by contributions paid by the employer to the pension fund for employees after 1 January 2000 to determine the taxable amount.
(8) The performance of private life insurance shall be considered as the basis of the tax after the reduction of the premiums paid. For transactions in the form of an agreed pension, the basis of the insurance performance tax shall be taken to be less the premiums paid, equally divided into periods of retirement. If the retirement period is not defined, the life expectancy of the participant shall be determined as the median life expectancy according to the Death Tables of the Czech Statistical Office at the time when the pension begins to receive for the first time. The compensation shall not be reduced for the determination of the taxable amount by contributions paid by the employer for employees after 1 January 2001. ';
57. In Article 8, the following paragraph 9 is added:
"(9) Where the income referred to in paragraph 1 or paragraph 3 is incurred in the joint capital of a spouse from a source incorporated into the assets of one of the spouses, it shall be taxed only on that spouse. ';
58. In Paragraph 9, the following sentence is added at the end of paragraph 5: "The payer who applies the expenditure referred to in paragraph 4 shall always keep records of income and of the accounts of claims arising from the lease. '.
59. In Paragraph 10 (1) (b):
"(b) income from the transfer of own real estate, apartment or non-residential space or co-ownership interest in them, movable property and security with the exception referred to in Section 4,"
60. in Paragraph 10 (1) (c), the words "commanditists" shall be inserted after the words "commanditists" and the words "share of the capital of the cooperative, including" shall be replaced by the words "of the transfer of members' rights and obligations to the cooperative and."
61.In Paragraph 10 (1) (ch):
"(ch) prices from competitions, from sports competitions and from competitions in which the competitors are restricted by the conditions of the competition or are competitors selected by the organiser of the competition, with the exception referred to in Section 4,"
62. In Article 10, at the end of paragraph 1, the dot is replaced by a comma and the following point (i) is added:
"(i) revenue received by a member of a public trading company or an associate of a limited partnership in connection with the termination of a participation in a public trading company or a limited partnership from a person other than a public trading company or a limited partnership in which it has ceased to participate."
63. In Article 10 (4), the following sentence is inserted after the fourth sentence: "The taxpayer who applies the expenditure referred to in Article 7 (9) (a) shall always keep records of revenue."
64. In the first sentence of Article 10 (5), the words "resulting from the price of a case (right) 'are deleted and the following sentence is inserted after the first sentence:" For income from the transfer of a claim acquired by the transfer, gift or inheritance, the cost of the acquisition of the claim acquired by the transfer or the value of the claim acquired by the gift or inheritance'.
65. In the eighth sentence of Paragraph 10 (5), the words "share in the capital of a cooperative or a claim, 12a" shall be replaced by the words "share in the capital of a cooperative or claim under Paragraph 33a of the Law on the treatment of property relations with land and other agricultural assets."
footnote 12a is deleted;
66. In Paragraph 10, the following sentence is added at the end of paragraph 6: "In converting an investment fund into an open holding fund, in converting a closed holding fund into an open holding fund, in changing the owner of the holding fund, in merging and merging the mutual funds, and in merging, merging and dividing the investment fund, the acquisition price of the holding sheet of the same taxpayer shall be deemed to be the acquisition price of the share certificate on the original investment or holding fund. '
67.Paragraph 10 (7) reads as follows:
"(7) Pension under Civil Code 11) is considered as a tax base (sub-base of tax) after a reduction of the amount of the purchase price evenly distributed over the period of retirement. This period is determined as the life expectancy of the participant according to the death tables of the Czech Statistical Office at the time when the pension begins to receive for the first time."
68. In the third sentence of Paragraph 10 (8), the words "in a separate VAT return 'are deleted.
69. In Paragraph 11, the following sentences are added at the end: "If the revenue from the use of the case is accruing only to certain co-owners under a written contract, the revenue or expenditure to be recovered, secured and maintained under this Treaty shall be distributed. If the revenue and expenditure are not distributed to the joint owners according to the joint ownership shares, they may apply the expenditure to them only as shown. '
70. In Paragraph 14 (1), the following sentence is inserted after the second sentence: "The income from the activities of the preliminary bankruptcy special representative of the administrator and the equalisation administrator, which are not a business or business under special legislation, 66) may be divided into a maximum of five proportional parts."
71. in Paragraph 14 (2), the dot is replaced by a comma at the end of point (b) and the following point (c) is added:
"(c) revenue from the activities of the preliminary bankruptcy special representative of the administrator and the equalisation administrator, which are neither business nor business under special legislation. 66)."
72. In Paragraph 15 (1) (a), the amount "CZK 34 920" is replaced by "CZK 38 040."
73. In Paragraph 15 (1) (b), the amount "CZK 21 600" is replaced by "CZK 23 520" and the words "ZTP-P (particularly severely disabled with a guide)" are replaced by the words "Level III (particularly severe disability with the need for a guide) - ZTP / P (ZTP / P) card."
74. In Article 15 (1) (c):
"(c) CZK 21 720 per year for a wife (husband) living with a household taxpayer unless he has his own income exceeding CZK 38 040 for the tax period; If the wife (husband) holds a ZTP / P card, the amount of CZK 21 720 is increased to double. The income of the spouse (spouse) does not include an increase in pension for helplessness, state social support benefits, social welfare benefits and services, state contributions to supplementary pension insurance with a State contribution, 9a) State contributions under the Building Savings Act and State aid for building safe4a) and a scholarship provided to students constantly preparing for a future occupation. In the case of spouses who have assets in the common capital of spouses, the income arising from the second spouse or, for the purposes of income tax, the income of the second spouse shall not be included. ';
75. In Paragraph 15 (1) (d), the amount "6 540 CZK" is replaced by "7 140 CZK" and after the words "if the taxpayer receives a partial disability pension," the words "from pension insurance under the Pension Insurance Act 43" are added.
76. In Paragraph 15 (1) (e), the amount "CZK 13 080" is replaced by "CZK 14 280" and after the words "if the taxpayer receives a full invalidity pension or other pension," the words "from pension insurance under the Pension Insurance Act 43" are added.
77. In Paragraph 15 (1) (f), the amount "CZK 45 780" is replaced by "CZK 50 040" and the words "ZTP-P (particularly severely disabled with a guide)" are replaced by "ZTP / P."
78.In Paragraph 15 (1) (g):
"(g) 11 400 CZK per year for the period during which he is constantly preparing for the future profession of study or prescribed training, until the age of 26 or for the period of the presentation form of study in the doctoral study programme, which provides university education until the age of 28. The period of continuous preparation for the future profession of study or prescribed training shall mean the period specified in specific legislation14d) for the purposes of State social assistance. ';
79.Paragraph 15 (2) reads:
"(2) The amount referred to in paragraph 1 (a) shall not be reduced by the tax base of a taxpayer whose retirement pension pension under the Pension Insurance Act 43) or from foreign compulsory insurance of the same type is more than CZK 38 040 per year. If the old-age pension does not exceed CZK 38 040 per year, the amount referred to in paragraph 1 (a) shall be granted only in proportion to the amount of the old-age pension paid. This paragraph shall not apply to taxpayers who are not beneficiaries of an old-age pension at the beginning of the tax period and who have not been granted this old-age pension in return for the beginning of the tax period. '
80. In Paragraph 15 (4) (b), the word "full" shall be inserted after the word "if not received."
81. In Paragraph 15 (4) (b) (1), the words "under the Act on State Social Aid" shall be inserted after the words "future occupation."
82. In the first sentence of Article 15 (10), the words "an amount equal to the interest paid in the tax period on the loan from the building safe4 (a) and the interest on the mortgage loan, 53) of the bank, 54) reduced by the State contribution granted under the special legislation55 (or other loan granted by the building safe56) and the bank" shall be replaced by "an amount equal to the interest paid in the tax period from the building savings, 4a) to the mortgage loan granted by the bank or a branch of a foreign bank, reduced by the State contribution granted under the special legislation, 55) as well as the loan granted by the building saver, 56) of the bank or branch of the foreign bank '.
83. In Article 15 (10) (a), the words "provided that the building approval decision for residential needs becomes legal within 4 years of the conclusion of the credit agreement for the financing of residential needs" are deleted.
84. In Article 15 (10), at the end of the text in point (b), the words "and the purchase of land in connection with the acquisition of housing referred to in point (c) 'are added.
85. in Article 15 (10) (d):
"(d) repayment of a member's contribution or contribution to a legal person by its member or member in order to acquire the right to rent or otherwise use an apartment or family home,";
86. Paragraph 15 (10) (g) reads as follows:
Contents
ČÁST PRVNÍ
Čl. I
㤠7a
㤠17a
㤠20b
㤠21
㤠27
㤠33a
㤠36
㤠38a
㤠38d
㤠38gb
㤠38m
㤠38p
㤠38s
Čl. II
ČÁST DRUHÁ
Čl. III
㤠3
Čl. IV
ČÁST ČTVRTÁ
Čl. VI
ČÁST ŠESTÁ
Čl. VIII
ČÁST SEDMÁ
Čl. IX
ČÁST OSMÁ
Čl. X
㤠17
㤠19
㤠21a
㤠28
ČÁST DEVÁTÁ
Čl. XI
Čl. XII
ČÁST DESÁTÁ
Čl. XIII
ČÁST JEDENÁCTÁ
Čl. XIV
ČÁST DVANÁCTÁ
Čl. XV
ČÁST TŘINÁCTÁ
Čl. XVI
ČÁST ČTRNÁCTÁ
Čl. XVII
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Regulation Information
| Citation | Act No. 492 / 2000 Coll., amending Act No. 586 / 1992 Coll., on Income Tax, as amended, and certain other laws |
|---|---|
| Regulation Type | Law |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 29.12.2000 |
|---|---|
| Effective from | 01.01.2001 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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