Decree No. 76 / 2025 Coll.
Decree amending Decree No. 525 / 2020 Coll., on forms for income tax, as amended
Valid
Effective from 01.05.2025
76
DECLARATION
of 13 March 2025
amending Decree No 525 / 2020 Coll., on forms for income tax, as amended
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.:
Decree No. 525 / 2020 Coll., on forms for income tax, as amended by Decree No. 335 / 2021 Coll., Decree No. 437 / 2021 Coll., Decree No. 312 / 2022 Coll., Decree No. 112 / 2023 Coll., Decree No. 385 / 2023 Coll. and Decree No. 391 / 2024 Coll., is amended as follows:
1. In Article 2, at the end of paragraph 1, the dot is replaced by a comma and the following points (p) and (q) are added:
"(p) applications under the Income Tax Act for the missing amount paid by the payer to taxpayers on 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 following Annexes 16 and 17 are added at the end of the Decree:
"Annex No 16
Příloha č. 17
Annex No 17
. "
Efficacy
This Decree shall take effect on 1 May 2025.
Minister of Finance:
Ing. Stanjura v. r.
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Regulation Information
| Citation | Decree No. 76 / 2025 Coll., amending Decree No. 525 / 2020 Coll., on forms for income tax, as amended |
|---|---|
| Regulation Type | - |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 20.03.2025 |
|---|---|
| Effective from | 01.05.2025 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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