Dan z pjm 2025 – pehledy, daov a etn tabulky Duek Ji (2025)

This practical guide helps readers who prefer clear explanations, quick orientation and rapid access to up-to-date information. In its revised edition, the author explains the most frequently used sections of the Income Tax Act in a clear and accessible way, with references to related legislation. Concise diagrams and practical tax and accounting tables also cover other areas essential to running a business. The publication outlines conditions for retirement savings, tax support for such savings and its possible repayment, long-term care insurance, year-end insurance claims, leases, settlements, wage garnishment, the legal liability of legal entities, early use and trial operation, an overview of securities and the taxation of non-profit organisations, among other topics. This practical resource is used by entrepreneurs, accountants, auditors, tax advisers and financial offices during inspections. The contents are in Czech.