DaÚ 10/2024 Zákon o daních z příjmů – novela - Repo sazba – daňové řízení, Mzda – práva a povinnosti

The first amendment to the Income Tax Act this year, effective from July 1, 2024, has brought, among other things, changes in the area of exemptions for income from dependent activities. What changes are we talking about? And how does the application of the repo rate work within the tax proceedings, in connection with the sanctions defined in the Tax Code? • Income Tax Act – amendment According to § 6 paragraph 9 new letter t) of the Income Tax Act, in addition to the income specified in § 4, the income of an employee in the form of meals provided as a non-monetary benefit intended for direct consumption at the employer's workplace or for direct consumption within catering provided through another entity than the employer, provided by the employer, where this employee performed activities from which income from dependent activities was derived until their retirement or disability pension for third-degree disability, is exempt from tax, up to a total of 70% of the upper limit of the meal allowance that can be provided to employees compensated with a salary during a business trip lasting 5 to 12 hours, reduced by the amount of income provided by this employer exempted according to letter b)... • Delivery of goods and provision of services domestically...