Don’t have time to consult on the financial board, how to fill in the tax return correctly? Nevad. Let’s offer a detailed tutorial with a model example of how to do it. First of all, first read the new form.
If I have any form from previous years left, throw it out and sow the current one. Take the instructions for filling in hand, which you can find on the financial ad or on the website esk daov spvy cds.mfcr.cz. Write only white boxes, the blue ones in charge of finances. Leave those who don’t touch yourself empty.
Sign up for the year 2010, to the financial line where your property falls. Sdl in the nearest vtm city, the list is on the website portal.gov.cz. In our example, it is an ad in Olomouc.
If you give land or buildings of more than one type, you need a separate sheet. When there is more land or buildings of the same type than the number of boxes, use the area form with the other boxes. Then poet the leaf and area in the head of the formula. Sweat sheets of paper in other areas, possibly explaining what did not fit in the boxes.
In our example, we will deal with the basic formula, there will also be one sheet for land and one for buildings, we do not need areas.
102 Indicate if you are a natural person and add your family name.
105-106 If you confirm the letter for the first time, mark it as bottom. If you just want to announce the changes, the declaration will take longer – then, in addition to the identified ones, only those that have changed can be sailed. If you have submitted an application this year, but have now discovered an error in it, you can apply for a correction certificate by the first euro. They must have all the necessary data in it, the financial system will not arrive at the original one. And if you find a mistake and after the 1st hole, make a note of delivery – no later than the end of the month from detection. Then you have to fill in the grounds up to length 106 and possibly explain everything in the area.
107-115 Identifier gives – Drink both phone and e-mail (114). If you find an inconsistency in the formula, you will be able to explain it quickly, or correct the error.
slo (115) is especially important in case the return will be refunded.
This page is about land. If you say more than one type of land, such as building land and garden, you will also need to give the forms of individual sheets. This salary in cases where you have land in different cadastral countries, which fall under one financial order. Get the forms there, whatever the form. Then dazzle them.
201 Use a capital letter to indicate the type of land. We chose “E”, which is the stop area and two. If the letter is about a forest (“C”), find out the set of forest types in the purchase contract, the entry from the real estate cadastre, at the forest administration, at the municipal or regional council.
202 You will not check this box in vtin case. It’s just a case where you submitted a proposal for a deposit in the real estate cadastre in December, but he didn’t have time to decide on it by the end of last year. Then you must file your application no later than the end of this month after the deposit in the cadastre has actually been registered, stating the date of registration.
203 Mark this box if you have acquired ownership of the land or its purchase.
204-206 You can find the name of the cadastral land and its code in the entry from the cadastre of the real estate, on the website nahlizenidokn.cuzk.cz, or in the financial ad. In the case of small municipalities, state the name of the country in parentheses and the district. In the model plot, the land falls into the cadastral land of Olomouc-city, with someone 710504.
207 Find out the plot of land and the amount from the purchase and donor contract, or from the entry from the real estate cadastre. Enter only land of one type and one cadastral land in each of the letters on each sheet. When thanks are not enough, use the official area form, which you can get there as a form. In our case, let’s say only one plot of land numbered 39645/224 by 140 square meters, taking up 120 square meters of square space.
The “first relationship” field is abbreviated depending on whether you are the owner (V), co-owner (SV) or you, the tenant (N). An overview of all abbreviations can be found in the official instructions for filling in. In the example, Jana Mal is the sole owner of the land, so we mentioned V – owner.
The right to exempt tax from all or three plots of land is paid when the public road is located in the first protected landscape area or along it. All cases are listed in the Real Estate Tax Act (338/1992 Coll.). If this is the case, enter in box e) the amount of the exemption of the parcel, in box f) the paragraph, paragraph and letter which is the exemption (eg 4/1 / a). Some exceptions are limited in time, then state the year in which you last applied the exemption.
208 Set the amount for all land listed in this sheet, including the area. In the case of Jana Mal, there is a total wreck toton with a single plot of land, which is still free.
209 Here you can possibly explain why you claim tax exemption.
210-224 You can find the options, as you can sweat, in the box at the end of the line.
210 The building area cannot be paid for from the land, so we stated the difference between 140 and 120 meters of doors – 20 meters of doors.
211-213 It is used only for the granted types of land, for which the basic rates do not state in korunch per square meter, but as a percentage of the local land price (for example, forest, arable land, garden, permanent grassland – overview of rates in the frame on this side). The local price per square meter, which is determined for each cadastral country by Decree. tax rates in percent – these will then multiply the tax base.
214-215 For building plots, built-up areas and two and other areas, the basis is a tax of the amount from length 210. This is another case, so in section 214 we repeated the data of 20 meters square. Thanks to 215, the rate of tax in korunch per square meter is stated, which is at the stop area and two 0.20 K / m2.
216 This decree applies only to building plots – for them, the storage coefficient according to the number of inhabitants is given here, which is the tax base. In other cases, this coefficient is not applied to land.
217 The resulting tax on land varies according to their type. For plots, type A and D (see formula) is a multiple of dk 212 and 213 (give in duk 213 is a fraction of a percentage, so don’t forget to add 100). For plots of type E and G, the tax is a multiple of dk 214 and 215. This is the case: 20 x 0.20 = 4 K. For building plots (F), the tax is a multiple of dk 214, 215 and 216.
218-220 If you are claiming tax exemptions, drill the mr from box 208c until length 218. Then multiply this by the rate per square meter (depending on the type of land blanket 215 or multiples of dk 211 and 213) and drink the result in korunch in box 219. the word in box 220 is reduced by exemption from dk 219. In the model example we have nothing they did not leave, also the crown remained.
221 The column only concerns co-ownership, for example when the apartment is located on a plot of land, there are dm apartments on it. When the fraction is 184425/2145, the numerator is 184425, the denominator is 2145.
222 In the case of co-ownership, the tax liability is a multiple of the data from box 220 and a fraction of section 221. In other cases, the amount from section 220 is drunk – here the opttyi crown.
223-224 If the municipality has introduced a local coefficient, its value is entered in length 223. The resulting tax liability will then be a multiple of dk 222 and 223 (in the model example 4 crowns x 2 = 8 crowns). If the municipality has not set this coefficient, it is again from box 222.
This side applies to buildings, so you will sail it in the case of family houses and apartments. Boxes marked with blue lines of dark color for real estate for housing are woven only apartment.
301 As with land, the letter indicates the type of construction. In our case it is “H” – residential building. In the apartment, drink “R”.
302-305 Tot as dky 202-206
306-307 Similar to dky 207-208. In addition, there was a descriptive description (in case 9999), and the year of completion of construction (here it is a new building, the year completed in 2009), the apartment was the unit.
309-311 In the apartment, the floor area (stretched in box 309) is multiplied by a factor of 1.2 (dec. 310). You will state the result in line 311 – this is the tax base. For family houses, omit 309-310, just drill the parking area into box 311 – here 120 m2.
312-314 The basic rate for family houses and an apartment is 2 K / m2 (312). If the family house has given residential floors in addition to the ground floor, you will state their number in length 313. The basic rates for each of these are 0.75 K / m2. In our example it will be: 2 K / m2 (1 x 0,75 K/m2) = 2,75 K/m2. Toto slo se nikam nepe.
315-316 Obtained figure (2.75 K / m2), or for flats and single-storey houses only multiply the basic rate (2 crowns) by the basic coefficient according to the number of inhabitants (Dec 315, in Olomouc the value 3.5). You will receive a tax rate, write its value in box 316. Models example: 2.75 x 3.5 = 9.63.
317 Then, by the tax rate (316), multiply the tax base from length 311 (here 120 m2) and get to (in stock 1 156 crowns).
318-319 When there are non-residential business premises in the apartment building, drink their amount to 318. Here multiplied by 2 K / m2 you will get “outside the day” in box 319.
320-321 dek 320 will not be sailing, but only the house, their st pat village. Those who claim to be exempt from taxes, the disabled, or the people who reconstructed the monumental memory, came here again from the length of 317.
322-324 The tax liability is the tax due to 317, after due consideration of non-residential premises and exempt from taxes. Not a single net touches its treasure, so it remains the same – 1,156 crowns. If necessary, multiply the road here by the local coefficient, if the municipality has introduced it (Dec 323, in Olomouc the value 2). This will give you the resulting tax liability for constructions – here 2,312 crowns.
401-406 On the last page you set taxes for land and buildings (404-406). In addition, take into account changes (401-403) for long or additional letters
The date and signature must not be missing at the end of the formula.