Decree No. 525 / 2020 Coll.
Decree on forms for income tax
Valid
Order
Effective from 01.01.2021
525
DECLARATION
of 7 December 2020
on forms for income 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 income 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 forms
(1) Model
(a) the VAT return on the income of natural persons for taxpayers having only income from dependent activities from sources within the territory of the Czech Republic (including tax non-residents of the Czech Republic) is set out in Annex No 1 to this decree,
(b) the return on personal income tax is set out in Annex 2 to this Decree;
(c) the accounting of the income tax on dependent activities is set out in Annex 3 to this Decree;
(d) the accounts of the tax levied by deduction at the specific rate of tax on the income of natural and legal persons are set out in Annex 4 thereto,
(e) the corporate income tax return is set out in Annex 5 to this Decree;
(f) the report by the payer on the deduction of taxable income is set out in Annex 6 to this Decree;
(g) applications for registration for natural persons are listed in Annex 7 to this Order;
(h) applications for registration for legal persons are listed in Annex 8 to this Order;
(i) the annexes to the application for registration (organisational components of the commercial plant) are set out in Annex 9 to this decree;
(j) the notification of the change of registration data is set out in Annex 10 to this Regulation;
(k) the application for revocation is set out in Annex 11 to this Order;
(l) the tax return on unexpected profits is set out in Annex 12 to this Decree,
(m) the notification of the transfer of the average of the adjusted comparative tax bases within the group of companies with unexpected profits is set out in Annex 13 to this Decree;
(n) the notification of income abroad is set out in Annex 14 to this decree;
(o) the notification of entry into the flat-rate scheme is set out in Annex 15 to this order,
(p) the applications under the Income Tax Act for the missing amount paid by the taxpayer to taxpayers on the monthly tax bonuses are set out in Annex 16 to this Decree,
(q) applications under the Income Tax Act for the missing amount paid by the taxpayer to the taxpayers for the surcharge on the tax bonus on the annual settlement of advances and the tax advantage are set out in Annex 17 to this Decree.
(2) The models referred to in paragraph 1 are provided, including any instructions for their completion.
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 income 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 that decree.
(2) The structure of the form for income taxes 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.
(3) Paragraphs 1 and 2 shall not apply to forms relating to registration.
Efficacy
This Decision shall enter into force on 1 January 2021.
Minister of Finance:
JUDr. Schiller, Ph.D., v. r.
Příloha č. 1
Annex No 1
Příloha č. 2
Annex No 2
Příloha č. 3
Annex No 3
Příloha č. 4
Annex No 4
Příloha č. 5
Annex No 5
Příloha č. 6
Annex 6 to Decree No 525 / 2020 Coll.
Příloha č. 7
Annex No 7
Příloha č. 8
Annex No 8
Příloha č. 9
Annex No 9
Příloha č. 10
Annex No 10
Příloha č. 11
Annex No 11
Příloha č. 12
Annex No 12 to Decree No 525 / 2020 Coll.
Příloha č. 13
Annex No 13 to Decree No 525 / 2020 Coll.
Příloha č. 14
Annex No 14 to Decree No 525 / 2020 Coll.
Příloha č. 15
Annex No 15 to Decree No 525 / 2020 Coll.
Příloha č. 16
Annex No 16
Příloha č. 17
Annex No 17
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Regulation Information
| Citation | Decree No. 525 / 2020 Coll., on forms for income tax |
|---|---|
| Regulation Type | Order |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 17.12.2020 |
|---|---|
| Effective from | 01.01.2021 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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