Changes in Accounting and Taxation from 1 January 2018 and Upcoming Regulation of Accounting and Taxation from 2020-2030 in the Czech Republic

Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F61989100%3A27510%2F18%3A10239598" target="_blank" >RIV/61989100:27510/18:10239598 - isvavai.cz</a>
Result on the web
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DOI - Digital Object Identifier
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Result language
angličtina
Original language name
Changes in Accounting and Taxation from 1 January 2018 and Upcoming Regulation of Accounting and Taxation from 2020-2030 in the Czech Republic
Original language description
This paper presents an overview of some important changes in the accounting, reporting and taxation, including information on the new concept of accounting and taxation for the period of 2019-2020. It defines primarily changes made by the Act No. 563/1991 Sb., On Accounting, Decree No. 500/2002 Sb., and the Act No. 586/1992 Sb., On Income Tax, and other regulations concerning the Czech accounting and tax legislation. Changes were made in accordance with requirements and obligations of EU member states to transpose the Directive 2013/34/EU, which deals with financial statements, into their national legislation. Other changes mentioned in the paper are based on the already completed recodification of private law in the context of aligning and adjusting accounting and tax terminology. The paper further informs about significant changes and proposals within the newly prepared concept of accounting (in the period of 2020-2030) and the upcoming tax package from 2019, as well as the project of the Ministry of Finance of the Czech Republic "MY Taxes".
Czech name
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Czech description
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Publication year
2018
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

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