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The ruling Czech Social Democratic Party, led by Prime Minister Bohuslav Sobotka, will introduce a special tax on the countrys banks if it wins elections scheduled for later this year.
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Procedure for the VAT Treatment of Chain Store Companies

Procedure for the VAT Treatment of Chain Store Companies

(Pursuant to Provisions of Article (21) of the VAT Act)

Reg. No.: 16129

Date: September 12, 2010

Based on the information received, some VAT officials working in provincial tax directorates general, refer to or correspond with branches of such chain store companies as Refah, Etka, Sepah and Shahrvand and take measures for the VAT examination and for claiming and collecting VAT and excise duties from them. Therefore, in order to adopt a uniform precedure, it is hereby provided that the above-mentioned entities, if they are involved in more than one single business activity or have more than one place of business and if their type of business activity necessitates establishing an office, a branch or a store in one or more locations, then they shall be required, in accordance with the administrative rules and regulations and the related address instructions, to file their VAT & Excise Duties return with the VAT units local to the competent tax directorate general responsible for examining their income tax. Taking into  consideration the provisions of the VAT Act, it is needless to say that the tax directorate general responsible for examining, claiming and collecting the VAT and excise duties shall allocate and remit, on the basis of the activity volume of the branches, if any, the VAT and excise duties so collected, to the relevant province, township or city.

INTA VAT Deputy President

Related Pages
A Summary of the Address Instruction on the Issuance of Invoices Pursuant to Article 19 of the VAT Act
Administrative By-Law of Article (107) of the Amended Direct Taxes Act
Administrative By-Law of Note (3) under Article (169) of Amended Direct Taxes Act approved on July 22, 2015
Allow ability of the Interests Paid for the Issuance and Sale of Cooperation Bonds
Bylaw of Paragraph (14) under Article (12) of the VAT Act
Currency Exchange for the Taxpayers with Foreign-Currency Transactions and Foreign-Currency Debts
Extension of the Rule of Note (2) under Article (119) of the Fifth Five-Year Development Plan of I.R.I to Those Entitled to the Tax Exemption Provided in Art. (13) of Law for the Management of Free Trade/Industrial Zones
Letter of Circular on Salary Income Annual Allowance for 1395 (2016)
Letter of Circular regarding the Tax Exemption in Free Trade/Industrial Zones
New Directive Regarding the Prevention from the Exit from the Country
Procedure on How to Apply the VAT and Excise Duties in Free Industrial/Trade and Special Economic Zones
Resolutions Made by the Tax Supreme Council regarding Tax Exemption in Free Zones
Resolving Obscurities regarding the Procedure on How to Apply the VAT and Excise Duties in Free Industrial/Trade and Special Economic Zones
Some Provisions Related to Article (197) of the Direct Taxes Act
Starting Point of Calculating the Fines Pursuant to Article (190) of Direct Taxes Act on Understated Incomes (Adjusted Tax)
Tax-Related Provisions of 1395 (2016) Annual State Public Budget
Tax-related provisions of the Law for Removing Obstacles to Competitive Production and Promoting the Country's Financial System
The Exemption of the Profits Derived from Currency Exchange in the Economic Activities Carried Out in Trade/Industrial Free Zones
The Resolution No.: 30/4-5586 Date: June 12, 1995 (issued by the Plenary Board of the Supreme Tax Council on the Tax Exemption of Free Zones)
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