The Financial Administration has issued a new methodology on the interpretation of the Income Tax Act

31. 1. 2023

At the end of 2022, the General Financial Directorate issued instruction GFŘ-D-59 on the uniform procedure for the application of certain provisions of Act No. 586/1992 Coll., on Income Tax, as amended, which replaces the existing instruction GFŘ-D-22.

Instruction CFŘ-D-59 comes into force on January 1, 2023, and can be used for the first time for the taxation period beginning in 2023.

Instruction GFŘ-D-59 is published in the MFČR financial bulletin no. 19/2022.

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