Act No. 94 / 2018 Coll.
Act amending Act No. 280 / 2009 Coll., Tax Code, as amended, and other related laws
Valid
Effective from 05.06.2018
94
THE LAW
of 23 May 2018
amending Act No. 280 / 2009 Coll., Tax Code, as amended, and other related laws
Parliament has decided on this law of the Czech Republic:
Amendment of the tax rules
Act No. 280 / 2009 Coll., Tax Code, as amended by Act No. 30 / 2011 Coll., Act No. 458 / 2011 Coll., Act No. 167 / 2012 Coll., Act No. 344 / 2013 Coll., Act No. 267 / 2014 Coll., Act No. 375 / 2015 Coll., Act No. 298 / 2016 Coll., Act No. 368 / 2016 Coll. and Act No. 170 / 2017 Coll., is amended as follows:
1. in Paragraph 53 (1) (a), the word "combat" shall be replaced by "certain measures."
2. Paragraph 57 (3) reads:
"(3) Banks, savings and credit cooperatives, payment institutions, small-scale payment service providers, electronic money institutions and small-scale electronic money issuers (hereinafter the" payment service provider ") are required to provide data on:
(a) account numbers and other unique identifiers;
(b) account holders and agents authorised to dispose of funds in accounts;
(c) the stocks of funds on accounts and their movements, and the details of the persons who have entered the funds into the account and of the payees;
(d) credit, storage and leases of safety deposit boxes. ';
footnote 8 is deleted.
3. The following Section 57a is inserted after Section 57, including footnote 30:
(1) Under the Act on certain measures against the legalisation of proceeds from crime and terrorist financing, even if they are a person under Paragraph 57, the obliged person shall, upon request of the tax administrator, provide the following data or documents30):
(a) data obtained in the performance of client identification;
(b) data obtained in carrying out a customer's control under § 9 (2) (a) to (c) of the Act on certain measures against the legalisation of proceeds from crime and terrorist financing;
(c) data on the way in which data are obtained under points (a) and (b);
(d) documents obtained when identifying and checking the client containing the information referred to in points (a) and (b).
(2) Where the compulsory person referred to in paragraph 1 is a lawyer, notary, tax advisor, judicial executive or auditor, only the central liaison body referred to in paragraph 1 may request the data and documents referred to in paragraph 1 under the law governing international cooperation in tax administration, only for the purpose of exercising international cooperation in tax administration. Paragraphs 26 (1) and (2) and 27 (1), (2) and (4) of the Act on certain measures against the legalisation of proceeds from crime and terrorist financing shall apply mutatis mutandis.
30) Council Directive 2016 / 2258 of 6 December 2016 amending Directive 2011 / 16 / EU as regards access by tax authorities to information to combat money laundering. '.
4. In Article 58 (1), the words "and Article 57a 'shall be inserted after the number" 57' and the words "or documents' shall be inserted after the words'.
5. In Article 58 (2), the words "or documents' are inserted after the words" their 'and the words "data' are deleted.
6. In Article 58 (3), the words "or documents' are inserted after the words" Article 58 (3) ', the words "pursuant to Article 57' are replaced by the words" pursuant to Article 57 and Article 57a 'and the words "in Article 57' are replaced by the words" in Article 57 and Article 57a '.
Transitional provision
The obligation of the lawyer, notary, tax advisor, court executive and auditor to provide the tax administrator with the data and documents provided for in Section 57a of Act No. 280 / 2009 Coll., as amended from the date of entry into force of this Act, shall apply only to the data and documents obtained by the lawyer, notary, tax advisor, court executive or auditor from the date of entry into force of this Act.
Change of notarial order
Act No. 30 / 2000 Coll., Act No. 120 / 2001 Coll., Act No. 70 / 2001 Coll., Act No. 352 / 2001 Coll., Act No. 501 / 2001 Coll., Act No. 6 / 2002 Coll., Act No. 344 / 2004 Coll., Act No. 349 / 2004 Coll., Act No. 284 / 2004 Coll., Act No. 554 / 2004 Coll., Act No. 628 / 2004 Coll., Act No. 216 / 2005 Coll., Act No. 344 / 2004 Coll., Act No. 5 / 2004 Coll.
1. In Paragraph 56 (5), the words "notaries as tax entities' shall be inserted after the words" obligations'.
2. In Paragraph 56, the sentence "Infringement of confidentiality is not to provide information to the tax administrator in the fulfilment of the obligations laid down by the tax rules to the notary as a mandatory person under the law on certain measures against the legalisation of proceeds from crime and terrorist financing. '
Amendment of the Tax Advice Act and the Chamber of Tax Advisers of the Czech Republic
In Article 6 of Act No. 523 / 1992 Coll., on Tax Advice and the Chamber of Tax Advisers of the Czech Republic, as amended by Act No. 284 / 2004 Coll., Act No. 70 / 2006 Coll., Act No. 189 / 2008 Coll., Act No. 254 / 2008 Coll. and Act No. 281 / 2009 Coll., the sentence "Infringement of the obligation of secrecy does not entitle the tax administrator to provide information in the fulfilment of the obligations laid down by the Tax Code to the tax advisor as a compulsory person under the Act on certain measures against the legalisation of proceeds from crime and terrorist financing."
Amendment to the Lawyer Act
Act No. 85 / 1996 Coll., on advocacy, as amended by Act No. 210 / 1999 Coll., Act No. 120 / 2001 Coll., Act No. 6 / 2002 Coll., Act No. 228 / 2002 Coll., Act No. 349 / 2002 Coll., Act No. 192 / 2003 Coll., Act No. 237 / 2004 Coll., Act No. 284 / 2004 Coll., Act No. 555 / 2004 Coll., Act No. 205 / 2005 Coll., Act No. 219 / 2009 Coll., Act No. 227 / 2009 Coll., Act No. 214 / 2007 Coll., Act No. 254 / 2008 Coll., Act No. 314 / 2008 Coll.
1. In Article 21, at the end of paragraph 6, the following sentence is added: "A lawyer may not rely on a tax administrator to provide information in the performance of the obligations laid down in the tax rules to a lawyer as a compulsory person under the law on certain measures against the legalisation of proceeds from crime and terrorist financing."
2. In Paragraph 46 (5), the words "and the tax rules' shall be inserted after the word" terrorism 'and the words "this special legislation' shall be replaced by the words" such specific legislation '.
Amendment of the Enforcement Order
In Article 31 of Act No. 120 / 2001 Coll., on Judicial Executives and Enforcement Activities (Enforcement Regulations) and on the amendment of other laws, as amended by Act No. 284 / 2004 Coll. and Act No. 70 / 2006 Coll., at the end of paragraph 7, the sentence "Infringement of the obligation of secrecy does not constitute disclosure to the tax administrator in the performance of the obligations laid down by the Law on certain measures against the legalisation of proceeds from crime and terrorist financing."
Amendment of the Act on certain measures against the legalisation of proceeds from crime and terrorist financing
Act No. 253 / 2008 Coll., on certain measures against the legalisation of proceeds from crime and terrorist financing, as amended by Act No. 227 / 2009 Coll., Act No. 281 / 2009 Coll., Act No. 285 / 2009 Coll., Act No. 199 / 2010 Coll., Act No. 139 / 2011 Coll., Act No. 420 / 2011 Coll., Act No. 428 / 2011 Coll., Act No. 457 / 2011 Coll., Act No. 183 / 2017 Coll., Act No. 18 / 2012 Coll., Act No. 166 / 2012 Coll., Act No. 399 / 2012 Coll., Act No. 241 / 2013 Coll.
1. In Paragraph 39, at the end of paragraph 1, the dot is replaced by a comma and the following point (n) is added:
"(n) the tax authorities, when providing information in the performance of the obligations laid down in the tax rules, to the obliged person.";
2. In Section 39 (4) of the introductory part of the provision, the text "(m) 'is replaced by the text" (n)'.
3. In Article 40 (1) and (2), the words "and (n) 'are inserted after the words" (e)'.
Amendment of the Auditor Act
In Article 15 of Act No. 93 / 2009 Coll., on Auditors, as amended by Act No. 334 / 2014 Coll. and Act No. 299 / 2016 Coll., at the end of paragraph 3, the dot is replaced by a comma and the following point (m) is added:
"(m) the provision of information to the tax administrator in the fulfilment of the obligations laid down in the tax rules of the auditor as a mandatory person under the law on certain measures against the legalisation of proceeds from crime and terrorist financing.";
EFFECTIVE
This Act shall take effect on the day of its publication.
Vondracek v. r.
Zeman v. r.
Babiš v. r.
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Regulation Information
| Citation | Act No. 94 / 2018 Coll., amending Act No. 280 / 2009 Coll., Tax Code, as amended, and other related laws |
|---|---|
| Regulation Type | - |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 05.06.2018 |
|---|---|
| Effective from | 05.06.2018 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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