Description
The first chapter deals with accounting and tax depreciation of fixed assets. It explains the difference between accounting and tax depreciation, examines the effect of this difference on the tax base, and discusses depreciation methods and forms, with illustrative examples. The second chapter guides readers through the Tax Code and, for selected provisions, outlines independent models of documents relating to the relevant sections of the law, including applications, powers of attorney, remedies, communications, notices, proposals and initiatives. The publication also discusses the obligation to state the tax-period code for the following calendar year in the tax return for the final tax period, as well as the possibility, following an amendment to the VAT Act, of changing the tax period from a calendar month to a calendar quarter once the domestic turnover threshold is reached. It also covers changes taking effect on 1 January 2026 in health-insurance legislation and related regulations, including their effects on health insurance. The contents are in Czech.
Information
Author: Benda Václav
Language: Czech
Publication date: November 24, 2025
Manufacturer: PORADCE s. r. o.
Genres: Social sciences, Books, Specialized and technical literature
Type: Books - paperback
Pages: 192
ISBN/EAN: 9771213927453