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Monthly Archives: February 2017

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Tax deductible costs after payment

2017, NewsBy dan103065Thursday February 23rd, 2017

The amendment to the Act on Income Tax effective from January 1, 2017 extends the definition of the term rent. Inter alia, the condition of payment as defined in § 17 Sec. 19 b) applies not only to the lease of movable and immovable property, but also to the payment for granting the right to…

Changes involving the international exchange of information

2017, NewsBy dan103065Tuesday February 14th, 2017

As of January, changes to the Foreign Accounts Tax Compliance Act or FACTA, which was adopted in the United States to prevent tax evasion and fraud involving American citizens and residents using foreign bank accounts, are being prepared. FACTA has ensured the automatic exchange of information concerning financial accounts for tax purposes between the Financial…

Change in the calculation of advance payments in 2017 for tax returns filed in 2016

2017, NewsBy dan103065Tuesday February 14th, 2017

Special notice for legal entities making advance tax payments! Please note the following if you make monthly or quarterly advance tax payments. As you surely know, the amended income tax act, inter alia, reduced the corporate tax rate by one percentage point, from 22% to 21%. In connection with advance tax payments in the period…

Changes in the tax code effective 1 January 2017

2017, NewsBy dan103065Tuesday February 14th, 2017

The government’s amendment of Act No. 563/2009 Coll. on Tax Administration (Tax Code) entering into force on 1 January 2017 was published in the Collection of Acts on 15 November 2016 under no. 298/2016. The amended act is an effort to work towards fulfilling the current Action Plan to combat tax fraud and evasion, to…

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