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GFD PUBLISHES NEW INTERPRETATION RULES FOR THE INCOME TAX ACT

The Czech General Financial Directorate (GFD) posted Instruction No. GFD D-22 on its website on 10 February 2015 in respect of following a uniform procedure in enforcing certain provisions of Act No. 586/1992 Coll., the Income Tax Act. The new instruction has replaced Instruction D-6, which was in effect since 2011. The GFD provides an explanatory interpretation on selected provisions of the Income Tax Act. The Instruction can apply to the taxation period which commenced in 2014.

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