Dept 15 - Income Tax Department

The department examines issues concerning income tax and international tax relations analysing its current state of affairs and proposing measures to deal with current issues in this area and to render the tax system more efficient...

ilustrace

The department examines issues relating to income tax, including international taxation with respect to taxes on income, electronic sales records, tax consultancy and the Welfare Fund, analyses their current status and proposes measures in this area aimed at resolving current issues and streamlining the tax system. Based on the concept for the further development of the tax policy it prepares the state’s fiscal policy concerning the further development of income tax and international taxation with respect to income tax, and transforms it to income tax. It prepares substantive solutions for changes in tax policy relating to income tax and international taxation with respect to income tax, electronic sales records, tax consultancy and the Welfare Fund, including evaluation of the impact of regulation and statements of intent. It handles tasks associated with negotiating international agreements on the avoidance of double income taxation, including the related protocols. It ensures that income-tax-related legislation is in compliance with primary and secondary EU law. It is responsible for preparing the Czech Republic’s standpoints on draft new legislation and on income tax materials prepared by EU institutions.

Units

  • 1501 - Corporate Income Tax Legislation Unit 
  • 1502 - Personal Income Tax Legislation Unit
  • 1503 - International Taxation Unit 
  • 1504 - Electronic Sales Records and Tax Consultancy Regulation Department