EXTRAORDINARY DEPRECIATION IN THE INCOME TAX BASE Cover Image

MIMOŘÁDNÉ DAŇOVÉ ODPISY V ZÁKLADU DANĚ Z PŘÍJMŮ
EXTRAORDINARY DEPRECIATION IN THE INCOME TAX BASE

Author(s): Petr Valouch
Subject(s): Fiscal Politics / Budgeting
Published by: Masarykova univerzita
Keywords: Income tax base; extraordinary depreciation; optimizing of the income tax base;
Summary/Abstract: The amendment to Act No. 586/1992 Coll., The Income Tax Act (ITA), Act No. 216/2009 Coll. came into force on July 20 2009. This amendment has introduced a new § 30a. This provision allows to use for certain types of depreciable tangible assets the special method of tax depreciation called extraordinary depreciation.

  • Page Range: 86-90
  • Page Count: 5
  • Publication Year: 2010
  • Language: Czech