At the end of 2022, the General Financial Directorate issued instruction GFŘ-D-59 on the uniform procedure for the application of certain provisions of Act No. 586/1992 Coll., on Income Tax, as amended, which replaces the existing instruction GFŘ-D-22.
Instruction CFŘ-D-59 comes into force on January 1, 2023, and can be used for the first time for the taxation period beginning in 2023.
Instruction GFŘ-D-59 is published in the MFČR financial bulletin no. 19/2022.
