Act No. 545 / 2005 Coll.
Act amending Act No. 586 / 1992 Coll., on Income Tax, as amended, and certain related laws
Valid
Law
Effective from 01.01.2006
Contents
ČÁST PRVNÍ
Čl. I
㤠32b
㤠35ba
㤠37b
㤠38l
㤠38nc
Čl. II
Čl. III
ČÁST DRUHÁ
Čl. IV
㤠8c
Čl. V
ČÁST TŘETÍ
Čl. VI
ČÁST ČTVRTÁ
Čl. VII
ČÁST PÁTÁ
Čl. VIII
ČÁST ŠESTÁ
Čl. IX
㤠19b
ČÁST SEDMÁ
Čl. X
ČÁST OSMÁ
Čl. XI
㤠92a
Čl. XII
ČÁST JEDENÁCTÁ
Čl. XV
㤠94
ČÁST DVANÁCTÁ
Čl. XVI
Čl. XVII
ČÁST TŘINÁCTÁ
Čl. XVIII
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545
THE LAW
of 8 December 2005
amending Act No 586 / 1992 Coll., on Income Tax, as amended, and certain related laws
Parliament has decided on this law of the Czech Republic:
Amendment of the Income Tax Act
Act No. 100 / 2000, Act No. 100 / 2004, Act No. 100 / 2004, Act No. 100 / 2004, Act No. 100 / 2004, Act No. 100 / 2004, Act No. 100 / 2004, Act No. 100 / 2004, Act No. 100 / 2004, Act No. 100 / 2004, Act No. 100 / 2004, Act No. 99 / 2004, Act No. 99 / 2004, Act No. 99 / 2004, Act No. 99 / 2004, Act No. 99 / 2004, Act No. 99 / 2004, Act No. 2000, Act No. 2004, Act No. 99 / 2004, Act No. 99 / 2004, Act No. 99 / 2004, Act No. 2004, Act No. 99 / 1999, Act No. 99, Act No. 99 / 1999, Act No. 99, Act No. 2000, Act No. 2000, Act No. 99, Act No. 99 / 1999, Act No. 2000, Act No. 2000, Act No. 99, Act No. 99, Act No. 99 / 1999, Act No. 2004, Act No. 2000, Act No. 2000, Act No. 2004, Act No. 2004, Act No. 2000, Act No. 2004, Act No. 1999, Act No. 1999, Act No. 2004, Act No. 2004, Act No. 99, Act No. 2004, Act No. 2000, Act No. 1999, Act No. 1999,
1. in Article 4 (1) (f), "paragraph 5" is replaced by "paragraph 1";
2. In Paragraph 4 (1), at the end of point (w), comma is replaced by a dot and the sentence "Similarly, income accruing to minority shareholders shall be treated as a consideration in the exercise of the right of the principal shareholder to purchase participating securities under the special legislature13d '.
Footnote 13d:
"13d) § 183i and subsequent Act No. 513 / 1991 Coll., Commercial Code, as amended by Act No. 216 / 2005 Coll. '.
3. in Paragraph 4 (1) (y), including footnote 4d:
"(y) interest income on mortgage bonds 4d) under whose emission conditions the issuer has undertaken to use only claims (or part of them) on mortgage loans that have been granted exclusively for the financing of investments in real estate, including their acquisition or construction, or for the financing of housing needs pursuant to Article 15 (3) of this Law to properly cover liabilities on such mortgage bonds. (The provision shall apply mutatis mutandis to interest income on similar instruments issued abroad.)
4d) Act No. 190 / 2004 Coll., on Bonds, as amended. '
4. in Paragraph 4 (1) (zd):
"(zd) revenue generated as compensation for the burden in kind incurred by law or by a decision of a State body under a special legislation and revenue generated as compensation for expropriation under a special legislature4c),"
5. in Article 4 (1) (z), the word "stock exchange" shall be replaced by "the domestic or foreign public market in which transactions in such currencies take place."
6. In Article 5 (4), at the end of the last sentence, the words "and the accrued advances on such income by the taxpayer pursuant to Article 38h shall be counted against the tax liability of the taxpayer only in the tax period in which they are paid or received 'and the sentence" Similarly, the tax base and the accounting of income from dependent activities and functional benefits shall be followed at the end of the paragraph.'
7. in the first sentence of Article 5 (10) (a), the words "by virtue of a single person," shall be inserted after the word "by offsetting."
8. In Paragraph 7, the dot is replaced by a comma at the end of paragraph 4 and the words "and to the provisions of Paragraph 19 (1) (g) are added."
9. Paragraph 7 (9) reads as follows:
"(9) If the taxpayer does not apply the expenditure evidently incurred to achieve, secure and maintain income, he may apply the expenditure, with the exception referred to in Paragraph 11 or 12, amounting to:
(a) 80% of the revenue referred to in paragraph 1 (a);
(b) 60% of trades8),
(c) 50% of the income referred to in paragraph 1 (b), with the exception of the income from the trade of craft 8);
(d) 40% of the income referred to in paragraph 1 (c) or of the income referred to in paragraph 2 (a), with the exception of the income referred to in paragraph 8, or of the income referred to in paragraph 2 (b) to (d).
The method of applying the expenditure referred to in this paragraph shall not be amended retroactively. ';
10. In the first sentence of Article 7 (10), "amounts' is replaced by" amount '.
11. In Article 7, at the end of paragraph 15, the sentence "If each of the participants in an association which is not a legal person (§ 12), tax records may also be kept, in which they record common income and common expenditure to achieve, secure and maintain income; at the end of the tax period or at the end of the tax period, they shall enter in their tax records the share of common revenue and the share of common expenditure to achieve, secure and maintain income. ';
12. In the first sentence of Article 7a (1), the words "with the exception referred to in paragraph 2 ', the number" 1 000 000' shall be replaced by the number "5 000 000 'and the words" is not even the payer of value added tax under the special legislation 9d)' shall be deleted.
13. In the second sentence of Paragraph 7a (1), "5 'is replaced by" 7'.
14. in Paragraph 7a, the following paragraph 2 is inserted after paragraph 1:
"(2) Where the taxpayer carries on the activity referred to in paragraph 1 with the cooperation of the other spouse, the cooperating spouse may also apply for a flat-rate amount. In that case, the expected revenue and expenditure shall be allocated to the cooperating spouse in accordance with Paragraph 13. The non-taxable parts of the tax base pursuant to § 15, the tax rebate pursuant to § 35ba or the tax rebate pursuant to § 35c shall be applied separately by the taxpayer and the cooperating spouse."
Paragraphs 2 to 7 shall be renumbered paragraphs 3 to 8.
15. in the first sentence of Article 7a (3), the words "at the rate referred to in Article 16 (1)" shall be deleted.
16. in Article 7a (3), the second sentence is deleted;
17. In the third sentence of Article 7a (3), the words "the presumed non-taxable part of the taxable part of the tax base pursuant to Article 15 or the tax advantage referred to in Article 35c 'are replaced by the words" or the presumed non-taxable part of the tax base pursuant to Article 15'.
18. In Paragraph 7a, the following paragraph 4 is inserted after paragraph 3:
"(4) From the difference between the forecast revenue and the projected expenditure adjusted in accordance with paragraph 2, the tax shall be calculated at the rate of tax referred to in Paragraph 16 (1). The calculated tax shall be further reduced by the presumed tax rebate pursuant to § 35ba or by the presumed tax rebate pursuant to § 35c, applied by the taxpayer in the application for tax determination by the flat-rate amount referred to in paragraph 1. A flat-rate amount shall not be taken into account in the determination of the tax to qualify for the tax bonus provided for in Section 35c. The tax fixed by the flat-rate amount is, even after the reduction by the expected tax rebate applied pursuant to § 35ba and 35c, at least CZK 600 per tax period."
Paragraphs 4 to 7 shall be renumbered paragraphs 5 to 8.
19. In Paragraph 7a, the sentence "Where the taxpayer is the payer of value added tax is obliged to keep a register in accordance with the special legislation governing value added tax 9d) is added at the end of paragraph 7. '
Footnote 9d:
"9d) Act No. 235 / 2004 Coll., on Value Added Tax, as amended. '.
20. In Paragraph 7a (8), "31 May 'is replaced by" 15 December'.
21. In Article 7c (4) (e), the words "even for part of the tax period" shall be inserted after the words "prepared."
22. In Paragraph 7c, at the end of paragraph 4, the dot is replaced by a comma and the following point (j) is added:
"(j) which has no income other than income from the forestry economy or subsidies, grants, grants or contributions not exempt under Article 4 (1) (t)."
23. In Article 7c, the following paragraph 5 is added:
"(5) The provisions of paragraphs 1 to 4 shall not apply to the taxpayer referred to in Paragraph 2 (3) where the sum of his income from resources within the territory of the Czech Republic (Paragraph 22) amounts to less than 90% of all his income, with the exception of non-taxable income or exempt income, or the income on which the tax is levied by deduction at a specific tax rate. '
24th Paragraph 9 (4) reads:
"(4) If the taxpayer does not apply the expenditure evidently incurred to achieve, secure and maintain revenue, he may apply it at the rate of 30% of the revenue referred to in paragraph 1. ';
25. in Article 10 (1) (b), the word "a" shall be replaced by a comma and after the words "security" shall be inserted the words "and the income accruing as a consideration to minority shareholders in exercising the right of the principal shareholder to purchase participating securities under the special legislation 13d."
26. In Section 13, the last sentence is replaced by the sentence "Revenue and expenditure may not be allocated to children until the end of their compulsory education and to children in the calendar months in which the tax benefits under Sections 35c and 35d apply, or to the spouse, if a tax credit under Section 35ba (1) (b) applies to him or her during the tax period."
27. In Paragraph 13, the current text becomes paragraph 1 and the following paragraph 2 is added:
"(2) The cooperating party shall proceed mutatis mutandis in determining the minimum tax base referred to in Article 7c; for the purposes of this Act, the commencement or termination of the activity referred to in points (a) to (c) of Paragraph 7 (1) shall be deemed to be the initiation or termination of the cooperation referred to in paragraph 1. ';
28. In Article 15, paragraphs 1 to 4 are deleted.
Paragraphs 5 to 11 shall be renumbered paragraphs 1 to 7.
29. In the first sentence of Article 15 (1) and in the first sentence of Article 20 (8), the words, "in rehabilitation and prosthetic equipment not covered by health insurance companies," shall be replaced by "or are underage children with a long-term disability requiring exceptional care under special legislation113), in medical devices 114), up to the amount not covered by health insurance companies or to rehabilitation and compensation aids referred to in the special legislation115), up to the amount not covered by the contribution from the state budget."
footnotes 113, 114 and 115 read:
113) Act No. 155 / 1995 Coll., as amended. Decree No. 284 / 1995 Coll., implementing the Pension Insurance Act.
114) Act No. 123 / 2000 Coll., on Medical Devices, as amended.
115) § 33 of Decree No. 182 / 1991 Coll., implementing the Social Security Act, as amended. '
30. In the first sentence of Article 15 (3), the words "and amendments 32) 'are replaced by the words" or amendments 32)'.
31. in Paragraph 15 (4), "10" is replaced by "3."
32. In the first sentence of Article 15 (5), "payment of contributions' is replaced by" contribution paid '.
33. In Article 15, at the end of paragraph 5, the following sentence is added: "If the taxpayer has ceased to be entitled to a pension or one-off compensation and at the same time has been paid to the taxpayer the right to deduct the non-taxable part of the tax base shall cease to exist and the income referred to in paragraph 10 in the tax period in which this occurred shall be reduced by the amounts by which the taxpayer was paid in the years concerned due to the contributions paid to his supplementary pension with the State contribution."
34. In the first sentence of Article 15 (7), the words "a member of a trade union organisation in accordance with its statutes, engaged in activities consisting in defending economic and social interests' shall be replaced by the words" paid in tax years by a member of a trade union organisation which, according to its statutes, defends economic and social interests'.
35. in the second sentence of Article 15 (7), the words "pursuant to Article 6" shall be inserted after the word "income."
36. in Paragraph 16 (1):
"(1) The tax on the tax base reduced by the non-taxable part of the tax base (§ 15) and the deductible items from the tax base (§ 34), rounded down to 100 CZK, is:
| Základ daně | Daň | Ze základu přesahujícího | |
|---|---|---|---|
| od Kč | do Kč | ||
| 0 | 121 200 | 12 % | |
| 121 200 | 218 400 | 14 544 Kč + 19 % | 121 200 Kč |
| 218 400 | 331 200 | 33 012 Kč + 25 % | 218 400 Kč |
| 331 200 | a více | 61 212 Kč + 32 % | 331 200 Kč.“. |
37. in Paragraph 18 (3), "(z)" is replaced by "(zd)";
38. in § 19 (1) (l):
"(l) interest income on mortgage bonds under whose emission conditions the issuer has undertaken to use only claims (or part of them) on mortgage loans which have been granted exclusively for the financing of investments in real estate, including their acquisition or construction, or for the financing of residential needs pursuant to Paragraph 15 (7) of this Law to properly cover liabilities on such mortgage bonds. (The provision shall apply mutatis mutandis to interest income on similar instruments issued abroad.) '
39. in Paragraph 19 (1) (y), "paragraph 5" is replaced by "paragraph 1";
40. In Paragraph 19 (1), the dot is replaced by a comma at the end of the point (zm) and the following point (zn) is added:
"(zn) revenue accruing as compensation for the burden in kind incurred by law or by a decision of a state body under a special law and revenue accruing as compensation for expropriation under a special legislation (4c),"
41. Footnote 93 reads as follows:
"93) Council Directive 90 / 435 / EEC of 23 July 1990 on the common system of taxation applicable to parent companies and subsidiaries from different Member States, as amended by Council Directive 2003 / 123 / EC. Council Directive 90 / 434 / EEC of 23 July 1990 on the common system of taxation applicable to mergers, divisions and transfers of property and share exchanges, as amended by Council Directive 2005 / 19 / EC. Council Directive 2003 / 49 / EC of 3 June 2003 on the common system of taxation of interest and royalties between connected persons. '
42.In Articles 19 (3) (b) and (c) and 19 (4), "24" is replaced by "12" and "20" is replaced by "10."
43.In Article 19 (4) (a), "to zh) 'is replaced by" to zi)';
44. In Paragraph 19, paragraph 8 is added:
"(8) The exemption provided for in paragraph 1 (z), (z) to (k) may be applied mutatis mutandis to a company which is a tax resident of another Member State of the European Union, under the conditions laid down in paragraphs 3 to 7, for a company which is a tax resident of the Swiss Confederation or a parent company of a tax resident of the Swiss Confederation, if the taxpayer is a taxpayer pursuant to Article 17 (3), while the exemption provided for in paragraph 1 (zj) may apply from 1 January 2011. Paragraph 25 (1) (zk) shall apply mutatis mutandis to the exemption provided for in this paragraph. ';
45. in Paragraph 20 (8), at the end of the fourth sentence, a semicolon is inserted after the words "Section 34" and the words "in the case of grants to universities and public research institutions, the taxable amount may be reduced by no more than 5%."
46. In Paragraph 20b, the sentence "This provision does not apply to pension funds' is added at the end of paragraph 1.
47. In Paragraph 22, the following sentence is added at the end of paragraph 2: "Where a person acts on behalf of a taxpayer in the territory of the Czech Republic, as referred to in paragraphs 3 and 17 (4) of Section 2, and has and normally exercises the right to conclude contracts which are binding on that taxpayer, the taxpayer shall be deemed to have a permanent establishment in the territory of the Czech Republic in respect of all activities undertaken by the taxpayer in the territory of the Czech Republic."
48. in Article 23 (3) (a) (6), second sentence, the words "or the incorporation of a right with an obligation on one person" shall be inserted after the words "by the same amount."
49. in the first sentence of Article 23 (3) (a) (12), the words "by virtue of a single person" shall be inserted after the word "by offsetting," and at the end of the text of the first sentence, the words "or the result of the holding referred to in point 10 shall not be increased by that amount."
50. Paragraph 23 (3) (b) shall be replaced by a dot at the end of point 1 and the sentence "For the purposes of that provision, the transfer of the claim shall be considered as the loss of the claim."
51. in the second sentence of Article 23 (4) (a), the words "bond, 35a)" shall be replaced by the words "bond 35a) and similar security abroad, dividends and shares in or similar transactions arising from abroad,"
52. in Article 23 (6) (a) and (b), the words "paragraph 1 (a)" shall be inserted after the words "Article 31";
53. In Article 23, the following paragraph 17 is added:
"(17) For accounting payers, the profit or loss is not adjusted for the valuation difference from the change in fair value under the special legislature20)
(a) a security with the exception of notes;
(b) the derivative and part of the assets and liabilities secured by the derivative;
(c) the obligation to return the security which the taxpayer has stolen and not recovered by the time of valuation;
(d) investments and technical provisions for taxpayers authorised to pursue insurance or reinsurance activities under special legislation89). ';
54. In the second sentence of Paragraph 23a (5) (b) and in the second sentence of Paragraph 23c (8) (b), the words "or the period for which a tax return is filed" shall be inserted after the words "tax period."
55. in Article 23a (5) (c) and Article 23c (8) (c), the words "and later" shall be replaced by the words "to 5."
56. In Article 23d (3), at the end, the sentence "Similarly, where a transferring company transfers a holding in a receiving company which has acquired a share for the transferred company or a separate part of it, or a share corresponding to an increase in its capital in the capital of the receiving company which it has acquired for the transferred company or a separate part of it, shall be added to the sentence" within a period of less than 3 years prior to the transfer of the company or its separate part. "
57. In Paragraph 24 (2) (d), the words "and the Economic Chamber of the Czech Republic and the Agrarian Chamber of the Czech Republic" shall be inserted after the words "Special Legislation 96)."
58. in Article 24 (2) (h) (1), the words "under special legislation (20)" shall be inserted after the words "under special legislation (70)"; the words "hereinafter referred to as" the contract for the hire of an undertaking "shall be inserted."
59. In Paragraph 24 (2) (j) (4), after the first sentence, the sentence "The food allowance may be used as an expense for one additional meal per employee, provided that the length of his shift in total with a mandatory break in the work which the employer is obliged to provide to the employee under the special legislation 110a) is longer than 11 hours."
Footnote 110a reads:
"110a) § 89 of the Labour Code. '
60. in Article 24 (2) (j) (4), third sentence, the words "during shift" shall be inserted after the words "to which."
61. in Paragraph 24 (2) (s), the third sentence is deleted;
62. In Paragraph 24 (2) (t), the second sentence is replaced by the following: "In the case of a sale of assets whose entry price and, in the case of a land, the purchase price is the expenditure (cost) only up to the amount of the income from the sale of an individual asset, the property acquired by the deposit or by the conversion or subsequent transfer of an entry price (cost) and, in the case of the land, the purchase price registered before its first transfer or first conversion without the effect of the measurement of a real estate 20), only up to the amount of the income from the sale of an individual asset."
63.In Paragraph 24 (2) (zg):
"(zg) expenditure (costs) on the transport of workers to and from the employment provided by the employer by its own means of transport or by the means of transport of the contracting carrier. For the purposes of this provision, motor vehicles for the transport of ten or more persons shall be considered as vehicles. ';
64. footnote 95, including references thereto, is deleted.
65.In the second sentence of Article 24 (2), "5" is replaced by "1."
66. In Article 24 (2), the dot is replaced by a comma at the end of the letter zt and the following point (zu) is added:
"(zu) expenditure (cost) on the temporary accommodation of an employee, except in the case of temporary accommodation in a family home or apartment, up to a maximum of CZK 3,500 per month, if not for accommodation during a business trip, provided by the employer as a non-cash payment to the employee in connection with the performance of the work, if the municipality of the transitional accommodation is not the same as the municipality where the employee resides."
67.In Article 24 (4) (b) and (5) (a), first sentence, the words "paragraph 1 (a) 'shall be inserted after the words" Article 31'.
68. In Article 24 (4) of the final part of the provision, the sentence "For the purpose of determining the minimum duration of the lease, followed by the purchase of the acquired tangible assets referred to in (a) and the amount of the purchase price referred to in (b), the depreciation period in force at the time of conclusion of the contract shall be used. '
69. in Article 25 (1) (f), the words "interest on late payments" shall be inserted after the words "periodic penalty payments."
770. in Paragraph 25 (1) (k), the words "and zu" shall be inserted after the words "(j)."
71. In Paragraph 25, the following paragraph 3 is added:
"(3) Paragraph 1 (w) shall also apply to interest on loans and to interest paid on the basis of amendments amending the amount of loans or loans granted, agreed after 1 January 2004 on contracts concluded before that date."
72. In Article 26, the following paragraph 10 is added:
"(10) Materialised property shall become goods put up in a state of eligible normal use, which shall mean the completion of the case and the fulfilment of the technical functions and obligations laid down by the specific legislation on use. ';
73.In Article 29 (1), in the text after points (a) to (f), the words "(except for funds managed by business entities having their registered office or resident abroad) 'are replaced by the words" except for funds managed by business entities having their registered office or resident abroad (hereinafter referred to as "public resources') ';
74. In Paragraph 29 (2), "Paragraph 28 (5)" is replaced by "Paragraph 28 (6)."
75. In Paragraph 29 (6), at the end, the following sentence shall be added: "This provision shall not apply where the lease is terminated on account of the purchase by the tenant of the hired item, which shall include the residual price of the depreciation of the technical evaluation in the entry price referred to in Article 29 (1) (a)."
76. In Paragraph 31, the sentence "The first owner of tangible movable property shall be considered to be the payer who acquired or produced the property in his own direction."
77. In Paragraph 32a, the dot is replaced by a comma at the end of paragraph 2 and the words "and the greenhouse gas emission allowance 116) or the preferential limit 117), which is in particular the individual reference quantity of milk, the individual production quota and the individual premium rights limit under the special legislature117). '
footnotes 116 and 117 read:
"116) Act No. 695 / 2004 Coll., on the terms and conditions of greenhouse gas emission allowance trading and amending certain laws.
117) Act No. 256 / 2000 Coll., on the State Agricultural Intervention Fund and amending certain other laws (Act on the State Agricultural Intervention Fund), as amended, and implementing it. '
78. In Article 32a, the following paragraphs 5 and 6 are inserted after paragraph 4:
"(5) The depreciation referred to in paragraph 4 shall be determined with an accuracy of the whole month, starting from the following month after the date on which the conditions for depreciation were met; However, a taxpayer who has the right to use intangible assets negotiated for a specified period of time shall be able to provide for depreciation to the nearest day. At the start (termination) of depreciation during the tax period, depreciation may be applied only at the amount attributable to that tax period, depending on the depreciation accuracy used. The depreciation is rounded up to the whole crown.
(6) The technical assessment increases the entry price of intangible assets; In so doing, expenditure on the end of the extension of the equipment or the applicability of intangible assets or interventions which result in a change in the purpose of intangible assets shall be regarded as a technical evaluation if, on completion of the individual intangible assets exceeds CZK 40,000. The taxpayer shall continue to write off intangible assets from the increased entry price, minus depreciation already applied from the month following the month in which the technical assessment was completed, evenly over the remaining period of depreciation provided for in paragraph 4, but not less than:
(a) audiovisual works for 9 months;
(b) software and intangible research and development results for 18 months;
(c) other intangible assets for a period of 36 months.
The technical assessment completed on the intangible assets already written off shall be written off separately for the period referred to in points (a) to (c). When extending the period of use of the right negotiated for a fixed term contract, the taxpayer shall increase the input price by the value of the technical assessment and continue to write off intangible assets from the increased entry price, less depreciation already applied, from the month following the month in which the right of use was extended, evenly without interruption until the end of the period of the newly agreed right of use. '
Paragraph 5 shall become paragraph 7.
79.Article 32b reads:
Hire of the holding
(1) A charterer who has a hired undertaking or part of an undertaking forming a separate organisational component under the special legislature70) (hereinafter referred to as the "hired undertaking"), under the lease contract and at the same time has the written agreement of the lessor to write-off shall apply the provisions of this depreciation law mutatis mutandis when applying the depreciation of tangible assets and intangible assets, while ensuring the commitment by transferring the law.
(2) If, in the case referred to in paragraph 1, depreciation is exceeded under special legislation (20) applied by the lessee, the lessee shall be obliged to increase the taxable amount by the difference between depreciation under the special legislature20) and rent if that difference is not accounted for in the proceeds. For the purposes of determining this difference, the lease shall be reduced by the part intended to cover an obligation to the lessor of the hired undertaking other than a lease liability, and the consideration of the lease to the account of the relevant long-term liability shall not be regarded as a liability.
(3) If the lessee does not pay to the lessor of the hired undertaking the value of the debt or part of it which is passed on to the lessee under the special law of 70) under the lease contract, the lessee shall be obliged to increase by the value of the transferred debt or part of it the taxable amount, unless that value of the debt or part of it is booked with the lessee under the special law of 20) for the benefit of the proceeds.
(4) If the lessor does not pay the lessor an obligation or part thereof recorded in the balance sheet accounts which is transferred to the lessee under the special legislation (70) under the lease contract, the lessor shall be obliged to increase by the value of the transferred liability or part of the taxable amount of the lessor, unless the value of the liability or part thereof is recognised by the lessor under the special legislature20) for the benefit of the proceeds. This shall not apply to obligations arising from contractual penalties, interest on late payments and other penalties on obligations arising from obligations relating to expenditure (cargo), but to expenditure (costs) on attaining, securing and maintaining taxable income only if paid.
(5) The provisions of paragraphs 1 to 4 shall apply only to taxpayers who keep accounts. "
80. In Paragraph 34, the following paragraph 5 is inserted after paragraph 4:
"(5) The research and development project, the implementation of which may be subject to a deduction under paragraph 4, shall be understood as a written document in which the taxpayer, prior to the start of a research and development project, defines his research and development activity and includes, in particular, the basic identification data on the taxpayer (starting date and end date of the project), his registered office and identification number, where applicable, the name and surname of the taxpayer, the natural person, the place of his permanent residence and the place of business, the duration of the project (start and end date of the project solution), the objectives of the project, which are achievable at the time of the project's management and the cost of the planned total expenditure (cost) for the project, the project's management and planned expenditure (costs) in the years of the project, the project, and the names of persons who will be professionally responsible for the project, the entitled person means the payer, if he is a natural person, or the person acting as the statutory body of the payer or his member. ';
Paragraphs 5 to 9 shall be renumbered paragraphs 6 to 10.
81. in Article 34 (7) and (8), "paragraph 3" is replaced by "paragraphs 3 to 6."
82. In Article 35, paragraphs 6 to 8 are added, including footnote 118:
"(6) The taxpayers referred to in Sections 2 and 17, who are at the same time compulsory bodies under the special legislation118), and until 30 June 2006, will start operating the register register under the special legislature118), tax on the tax period in which they acquired this register shall be reduced by half its purchase price, but no more than CZK 8 000 per treasury. The tax rebate can only be applied at the first start of operation of the register.
(7) The taxpayers referred to in Sections 2 and 17, who are at the same time compulsory bodies under the special legislature118) and have carried out a technical evaluation of the cashier used by them until 31 December 2006 to meet the conditions laid down in the special legislature118), tax for the tax period in which the technical assessment was completed (Section 33) is reduced by 30% of the value of the technical assessment, but not more than CZK 4,000 per cashier.
(8) If the discount referred to in paragraphs 6 and 7 cannot be applied in the year in which the right to the discount arose because the taxpayer declared a tax loss or tax less than the discount referred to in paragraphs 6 and 7, the discount or the remainder of it may be applied in the next tax period in which the taxpayer declares the tax, but not more than three tax periods immediately following the tax period in which the right to the discount arose.
118) Act No. 215 / 2005 Coll., on Registration Treasuries, as amended by Act No. 358 / 2005 Coll. '.
83. The following Section 35ba is inserted after Section 35b:
(1) The taxpayers referred to in § 2 shall be reduced by the amount of the tax calculated in accordance with § 16 or, where applicable, reduced in accordance with § 35, 35a or 35b for the tax period.
a) CZK 7,200 per taxpayer,
b) CZK 4,200 per spouse 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 level III special-benefit card (particularly severe disability with the need of a guide) - ZTP / P card (hereinafter referred to as the ZTP / P card), the amount of CZK 4,200 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 for supplementary pension insurance with state contribution 9a), state contributions under the Building Savings Act and State aid for building safe4a) and a scholarship granted to students constantly preparing for a future occupation. In the case of spouses who have assets in 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;
(c) CZK 1,500 if the taxpayer receives a partial invalidity pension from pension insurance under the Pension Insurance Act (43) or if the entitlement to a partial invalidity pension has ceased because of the combined entitlement to the payment of a partial invalidity pension and an old-age pension,
(d) 3 000 CZK, where the taxpayer receives a full disability pension or other pension pension pension under the Pension Insurance Act 43), where one of the conditions of the grant is that he is fully disabled, the entitlement to a full disability pension has ceased because of the combined entitlement to full invalidity pension and old-age pension, or the taxpayer is fully disabled under the special rules, but his application for a full invalidity pension has been rejected for reasons other than the absence of full invalidity,
e) CZK 9 600, if the taxpayer holds a ZTP / P card,
f) CZK 2,400 for the taxpayer for the period during which he is constantly preparing for a future profession of study or prescribed training until the age of 26 or for the period of the presentation form of study in a 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.
(2) The amount referred to in paragraph 1 (a) shall not be reduced by the tax on a taxpayer whose old-age pension under the Pension Insurance Act 43) or from foreign compulsory insurance of the same kind 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. Under this paragraph, taxpayers who are not old-age pensioners 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 shall not be treated as taxpayers.
(3) In the case of a taxpayer referred to in Paragraph 2 (2) who receives revenue included in a separate tax base under § 8 (4) or § 10 (8), the tax on that base shall not be reduced by the amounts referred to in paragraphs 1 and 2. For the taxpayer referred to in Article 2 (3), the tax shall be reduced for the tax period by the amounts referred to in paragraph 1 (b) to (e), where the sum of his income from resources in the Czech Republic pursuant to Article 22 is at least 90% of all his income, except income which is not subject to tax pursuant to § 3 or 6, or exempt under § 4, 6 or 10, or income from which the tax is levied by deduction at a specific rate of tax.
Contents
ČÁST PRVNÍ
Čl. I
㤠32b
㤠35ba
㤠37b
㤠38l
㤠38nc
Čl. II
Čl. III
ČÁST DRUHÁ
Čl. IV
㤠8c
Čl. V
ČÁST TŘETÍ
Čl. VI
ČÁST ČTVRTÁ
Čl. VII
ČÁST PÁTÁ
Čl. VIII
ČÁST ŠESTÁ
Čl. IX
㤠19b
ČÁST SEDMÁ
Čl. X
ČÁST OSMÁ
Čl. XI
㤠92a
Čl. XII
ČÁST JEDENÁCTÁ
Čl. XV
㤠94
ČÁST DVANÁCTÁ
Čl. XVI
Čl. XVII
ČÁST TŘINÁCTÁ
Čl. XVIII
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Regulation Information
| Citation | Act No. 545 / 2005 Coll., amending Act No. 586 / 1992 Coll., on Income Tax, as amended, and certain related laws |
|---|---|
| Regulation Type | Law |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 30.12.2005 |
|---|---|
| Effective from | 01.01.2006 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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