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Finance
Ministry of Finance
Income Tax Act
Z. z. 2023/487

Act amending Act No. 595/2003 Coll. on income tax, as amended

Effective Date: 1/1/2024
AI Analysis
AI-generated summary and impact analysis

The Income Tax Act amendments introduce a revised corporate tax rate and new tax benefits for families with children. These changes align with the government's family support policy but may result in reduced tax revenue in the short term. Businesses will need to adjust their financial planning for the upcoming fiscal year.

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Metadata
Document Number
Z. z. 2023/487
Category
Finance
Ministry Responsible
Ministry of Finance
Effective Date
1/1/2024