Roční zúčtování daně z příjmů ze závislé činnosti za rok 2016 – Lošťák Milan (2014)

The book contributes to a better understanding of the annual income tax settlement for dependent activities for the year 2016 with its detailed explanation. It is based on the current state of legislation. The interpretation responds to all legislative changes that occurred in the area of annual settlements during the given period and generalizes practical insights that arise in the settlement process. The basic outline is based on the provisions of the Income Tax Act and related provisions of legal regulations directly or indirectly concerning the process of annual tax advance settlements and tax benefits for children conducted by employers. It carefully explains the issue of tax benefits, including changes in their amounts. In particular, the new procedure following the adoption of an increase in tax benefits for two or more children for the year 2016 is explained in detail, as it was increased by month starting from May 2016, but in the annual settlement, the increase is applied for the entire year. Furthermore, regarding the content of the publication, the book also presents practical applications of individual deductions from the tax base and deductions in the form of discounts from the calculated tax, and guides through the process of annual settlements not only for taxpayers but also for tax administrators. It describes the procedural...