ANNUAL RECONCILIATION OF INCOME TAX ADVANCES FROM DEPENDANT ACTIVITIES
Declaration of taxpayer liable to income tax for 2019. With the arrival of 2019, it is necessary to ensure that the form, the Declaration of the taxpayer liable to personal income tax from dependent activities is signed by employees who wish to claim tax allowances in terms of the new year. For the year 2019, the single tax rate remains at 15 %. When calculating personal income advances, the amount is increased by a solidarity tax surcharge of 7 % from income exceeding 130,796 CZK a month.