Roční zúčtování daně z příjmů ze závislé činnosti za rok 2023 – Rindová Iva (2024)

A detailed explanation responds to all changes that have occurred in the area of annual tax reconciliation for the given period and generalizes practical insights. The basic outline is based on individual provisions of the Income Tax Act and related provisions of legal regulations directly or indirectly concerning the process of annual reconciliation conducted by the employer. ***** Updates compared to the previous edition * This year's edition will expand the chapter regarding the submission of Reconciliation in less common cases, such as company liquidation, the death of the employer, mergers, and others. A separate section answering questions is dedicated to the deduction of interest from mortgage loans or building savings loans. A completely new subsection addressing the issue of waiving tax accessories and the related GFŘ Instruction D-58, which we reprint in full in the book, has also been added. ***** Why do you need this guide? * The publication guides the process of annual reconciliation not only for taxpayers but also for the tax administrator. It also describes the procedural steps according to the Tax Code during the tax reconciliation conducted in 2024 for the year 2023, explaining the differences in the forms for Reconciliation of withholding tax and tax collected by deduction according to...