We know accounting and taxes. We understand the system.
We know the tax authorities. We know how to protect your interests. We are here to help you.
Ing. Libor Bryša
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AZCON11 Brno s.r.o.
Taxes and accounting, accountant Brno
We are experts in accounting and taxes. We provide a complete accounting and tax agenda from the smallest entrepreneurs to companies with several hundred employees. We have a rich background with many years of experience in this field and so we can provide much more value for you. We defend your interests at every step, because we know how the Czech accounting and tax system works.
Business accounting
We also supervise the accounting of companies, help with financial statements and process all types of tax returns.
It should be primarily an administrative activity, and therefore the accuracy and reliability is the foundation of our work.
Bookkeeping
We know accounting and taxes.
We understand the system.
Taxes
We know the tax authorities.
We know how to protect your interests.
Payroll
We are here to help you.
AZCON11 Brno s.r.o.
Bookkeeping
We have a lot of experience in accounting for small and large companies for many fields of activity. And also with the preparation of these accounts for audits, performed by the largest international audit firms. Do you know why it is difficult for an auditor and a tax advisor to agree on a tax base?
AZCON11 Brno s.r.o.
Taxes
We process all types of tax returns, including possible control of accounting and documents. We will arrange for you postponement of your income tax return until the end of June. We will represent you before the tax administrator.
AZCON11 Brno s.r.o.
Payroll
There are more than 10 types of employee benefits that can be effectively used to your advantage to save taxes or social and health insurance. Are you taking advantage of all of these? If not, we can advise you to use all of these to your maximium advantage.In addition, we will calculate your salaries and all levies from them accurately and on time, send all statements and represent you in negotiations and inspections at all offices.
Your case
Small business owner
I am a self-employed person and I need to process tax records in Brno
Small business owner
I am a self-employed person and I need to process tax records in Brno
For a self-employed person, there are three possible ways to apply costs and their records, or bookkeeping.
- The simplest way is to apply flat-rate costs pursuant to Section 7, Paragraph 7 of Act No. 586/1992 Coll., On Income Taxes. In that case, the self-employed person is obliged to keep records of income and receivables arising in connection with independent activities. Sometimes it is practical to keep records of liabilities and expenses, actually tax records. At the end of the year, the self-employed person then knows what his actual expenses are and has the opportunity to decide whether it is more advantageous for him to claim actual or flat-rate expenses and save on income tax, social and health insurance. From a VAT point of view, it is practical for VAT payers to keep tax records. However, in their income tax return, they may decide to charge flat-rate expenses if this is more advantageous for them.This situation is common, for example, for lawyers who are VAT payers but have low actual expenses and therefore applying flat-rate expenses is the best option.
- If a self-employed person claims actual expenses, he is obliged to keep tax records (formerly simple accounting) pursuant to Section 7b of Act No. 586/1992 Coll., On Income Taxes. At the end of the year, we always compare the actual costs with the flat rates, and if it is more advantageous for you, we will allow you to claim the flat costs. However, changing the way expenses are applied is not as simple as it may seem at the first sight, and it is often necessary to file an additional income tax return. We have extensive experience with this process and we are able to guarantee its accuracy in accordance with the Income Tax Act.
- A self-employed person who has exceeded the turnover of CZK 25 million or is registered in the Commercial Register becomes an accounting entity and is obliged to keep double-entry accounting in accordance with Act No. 563/1991 Coll., On Accounting.
If you are interested in our services, please fill out the form below. Based on the filled in data, we will send you a specific offer of our services by email, including a price calculation. You do not have to fill in all the data. The more information you fill in, the more accurate our offer will be.
Doctor
I am a doctor and I need to process tax records in Brno.
Doctor
I am a doctor and I need to process tax records in Brno
For a doctor who operates a non-governmental medical facility, there are three possible ways to apply the costs and their records, or bookkeeping.
- The simplest way is to apply flat-rate costs pursuant to Section 7, Paragraph 7 of Act No. 586/1992 Coll., On Income Taxes. In that case, doctor is obliged to keep records of income and receivables arising in connection with independent activities. Sometimes it is practical to keep records of liabilities and expenses, actually tax records. At the end of the year, the doctor then knows what his actual expenses are and has the opportunity to decide whether it is more advantageous for him to claim actual or flat-rate expenses and save on income tax, social and health insurance.
- If a doctor claims actual expenses, he is obliged to keep tax records (formerly simple accounting) pursuant to Section 7b of Act No. 586/1992 Coll., On Income Taxes. At the end of the year, we always compare the actual costs with the flat rates, and if it is more advantageous for you, we will allow you to claim the flat costs. However, changing the way expenses are applied is not as simple as it may seem at the first sight, and it is often necessary to file an additional income tax return. We have extensive experience with this process and we are able to guarantee its accuracy in accordance with the Income Tax Act.
- A doctor who has exceeded the turnover of CZK 25 million or is registered in the Commercial Register becomes an accounting entity and is obliged to keep double-entry accounting in accordance with Act No. 563/1991 Coll., On Accounting. A self-employed doctor is not normally required to do book-keeping.
If you are interested in our services, please fill out the form below. Based on the filled in data, we will send you a specific offer of our services by email, including a price calculation. You do not have to fill in all the data. The more information you fill in, the more accurate our offer will be.
Employee
I am an employee and I need to process a tax return in Brno
Employee
I am an employee and I need to process a tax return in Brno
A natural person is generally obliged to file an income tax return if his income exceeds CZK 15,000 per year.
However, employees with a regular salary do not have to file a tax return. An employee is not obliged to file a tax return if he is employed by one or gradually more employers. At the same time, the employee must have a tax return signed for all employers (he / she applies the basic tax rebate) and his / her other income for taxation must not exceed CZK 6,000 per year.
The exception is a high-paid employee who is affected by a solidarity tax increase. He must file a tax return from 2013.
The employee is obliged to file a tax return particularly in the following cases:
- An employee is simultaneously employed by several employers and in a secondary job in one month the employee’s income exceeded CZK 10,000. Up to CZK 10,000, the salary is taxed by withholding tax and no obligation to file a tax return.
- The employee has additional income for taxation in excess of CZK 6,000.
- Tax return is also filled in by people who pay solidarity tax. However, only those whose income for 2020 exceeded the limit of CZK 1 ,672, 080 are obliged to file a tax return.
- Tax return must be filed by the taxpayer whom the insurance benefit was paid from the private life insurance, other income that is not an insurance benefit and does not establish the termination of the insurance contract, or the premature termination of a private life insurance contract, as a result of which an obligation to tax income from a dependent activity has arisen.
If you are interested in our services, please fill out the form below. Based on the filled in data, we will send you a specific offer of our services by email, including a price calculation. You do not have to fill in all the data. The more information you fill in, the more accurate our offer will be.
Business corporation
I have a business corporation and I need to process accounting and tax returns in Brno
Business corporation
I have a business corporation and I need to process accounting and tax returns in Brno
Limited liability companies and joint stock companies always file income tax returns, ie even if they have no turnover, have a zero tax base or a tax loss is reported. Commonly, the tax return is filed within 3 months from the end of the calendar or financial year. If the business corporation is audited or represented by a tax advisor, it submits a tax return within 6 months. Our tax advisor can postpone the tax return by 3 months until the end of June.
A public trading company does not file a tax return – see § 38mb letter c of the Income Tax Act.
If you are interested in our services, please fill out the form below. Based on the filled in data, we will send you a specific offer of our services by email, including a price calculation. You do not have to fill in all the data. The more information you fill in, the more accurate our offer will be.
Association
We are an association (civic association) and we need to process accounting and tax returns in Brno
Association
We are an association (civic association) and we need to process accounting and tax returns in Brno
Associations are generally obliged to keep accounts (double-entry) according to the Accounting Act.
An exception to this according to § 1f of the Accounting Act for low-income associations:
Associations, churches and religious societies may keep simple accounts in accordance with the regulations in force in 2003, provided that their total income for the last closed accounting period does not exceed CZK 3,000,000.
Like other legal entities, associations must file income tax returns.
An exception to this applies again, and income tax returns do not have to be submitted by associations with the status of a public benefit taxpayer if other conditions are met in accordance with § 38mb letter a of the Income Tax Act.
If you are interested in our services, please fill out the form below. Based on the filled in data, we will send you a specific offer of our services by email, including a price calculation. You do not have to fill in all the data. The more information you fill in, the more accurate our offer will be.
Property owner
I have an immovable thing (real estate) and I need to process tax returns in Brno
Property owner
I have an immovable thing (real estate) and I need to process tax returns in Brno
The property owner may be required to file a tax return for income tax and real estate tax.
Real estate tax is assessed for the year according to the situation on 1 January of the relevant year. Any sale of real estate or change of circumstances during the year has no effect on real estate tax in the relevant year.
The change in the circumstances decisive for the assessment of the tax will not take effect until the following year and the taxpayer is obliged to file a tax return or partial tax return by the end of January of the following year.
In the partial tax return, the property owner shall state only the changes that have occurred and the calculation of the total tax for all real estate within the scope of the relevant territorial office of the tax office.
Particularly the owner of the real estate, whose income from real estate exceeds CZK 15,000 per year or CZK 6,000 per year, if he is employed, is obliged to file a tax return for income tax.
The landlord may claim a lump sum of 30% or actual expenses against the rental income.
In the case of flat-rate expenses, the property owner is obliged to keep records of income and receivables. If he applies actual expenses, he keeps records of income and expenses for their achievement in a chronological order and records of tangible assets that can be depreciated.
If you are interested in our services, please fill out the form below. Based on the filled in data, we will send you a specific offer of our services by email, including a price calculation. You do not have to fill in all the data. The more information you fill in, the more accurate our offer will be.
Association of owners
We are a community of unit owners and we need to process accounting or tax returns in Brno
Association of owners
We are a community of unit owners and we need to process accounting or tax returns in Brno
Associations of unit owners are always obliged to keep accounts (double-entry) in accordance with the Accounting Act and Decree No. 504/2002 Coll. for entities whose principal activity is not business.
Registration
The community of unit owners is obliged to file an application for registration for corporate income tax with the relevant tax administrator within 15 days from the day when it starts performing an activity that is a source of income or starts receiving income.
A community of unit – holders is not required to apply for registration if it receives only non – taxable income which is exempt or from which tax is deducted at a special rate.
Subject of the tax
The community of unit owners is a taxpayer of corporation tax and is subject to the general provisions on the subject of the tax.
In the case of unit owners’ association, income from these are not subject of the tax:
- subsidies,
- contributions of unit owners for the management of the house and land,
- payments for services associated with the use of the apartment and non-residential premises
The assessment of income and expenditure of the community of unit owners is regulated by Government Regulation No. 366/2013 Coll., On the regulation of certain matters related to housing ownership.
The community of unit owners is not a public benefit taxpayer, therefore it cannot apply a reducing item from the tax base pursuant to Section 20 (7) of the Income Tax Act.
Filing a tax return
A community of unit-holders is not required to file a tax return if it only receives non-taxable income, receives tax-exempt income or receives income from which the tax is deducted at a special tax rate.
A community of unit owners who has not been liable to corporation tax during the tax period is not required to notify the tax administrator.
If you are interested in our services, please fill out the form below. Based on the filled in data, we will send you a specific offer of our services by email, including a price calculation. You do not have to fill in all the data. The more information you fill in, the more accurate our offer will be.¨
Solidarity tax increase
I am an employee or entrepreneur with a high income and I need to process a tax return in Brno
Solidarity tax increase
I am an employee or entrepreneur with a high income and I need to process a tax return in Brno
For the first time in 2013, employees are also required to file income tax returns in certain circumstances. The declaration is also filled in by people who pay solidarity tax. However, only those whose income for 2020 exceeded the limit of CZK 1, 672, 080 are obliged to file a tax return.
We will process an income tax return for these employees for the price of CZK 1,000.
Only income from dependent activity and income from business are important for the solidarity tax increase. Income from capital assets, rental income and other income have no effect on the tax increase.
To calculate the solidarity tax increase, it is necessary to select income from dependent activity (without compulsory insurance premiums) and a partial business tax base. The solidarity tax increase then amounts to 7% of the amount exceeding CZK 1, 672, 080 (48 times the average wage).
If you are interested in our services, please fill out the form below. Based on the filled in data, we will send you a specific offer of our services by email, including a price calculation. You do not have to fill in all the data. The more information you fill in, the more accurate our offer will be.
Insolvency and bankruptcy
Bankruptcy accounting and tax solutions
Insolvency and bankruptcy
Řešení účetnictví a daní v konkurzu
Vyřešíme za Vás všechno, co souvisí s účetnictvím a daněmi dlužníka a insolvenčního správce. Insolvenční správce se bude zabývat pouze právní problematikou. Všechna přiznání, soupisy, zprávy a podklady k nim, které souvisí s účetní a daňovou agendou zpracujeme my. Používáme účetní software WinStrom a AdmWinDE, FORM Studio pro zpracování přiznání a aplikaci INSOLVENČNÍ SPRÁVCE.
Zastoupíme insolvenčního správce dlužníka před finančním úřadem
Nahlédneme do daňové informační schránky dlužníka, z veřejné části jeho spisu ofotíme všechny důležité podklady. Vypracujeme účetní a daňový kalendář dlužníka, který bude obsahovat nejbližší termíny zpracování účetních a daňových povinností dlužníka. Navrhneme a realizujeme případné zrušení registrace dlužníka k daním.
Zpracujeme účetnictví a přezkoumáme vše co s tím souvisí
Zpracujeme účetnictví nebo daňovou evidenci dlužníka, mzdy jeho zaměstnanců.
Zpracujeme a podáme účetní závěrky a daňová přiznání v průběhu konkurzu.
Zkontrolujeme seznam majetku a závazků předloženého dlužníkem podle jeho účetnictví nebo evidence.
Sepíšeme majetkovou podstatu podle účetnictví nebo evidence dlužníka.
Přezkoumáme přihlášky pohledávek podle účetnictví nebo evidence dlužníka.
Určíme výši pracovněprávních pohledávek dlužníkových zaměstnanců podle účetnictví nebo evidence dlužníka.
Připravíme podklady k platným smlouvám dle účetnictví nebo evidence dlužníka tak, aby insolvenční správce mohl zvážit jejich trvání.
Připravíme podklady ke zprávě o hospodářské situaci dlužníka ke dni prohlášení konkurzu na základě účetnictví nebo evidence a podkladů od dlužníka.
Zpracujeme a připravíme podklady pro věřitelský výbor:
- Soupis hotových výdajů insolvenčního správce a nákladů spojených s udržováním a správou majetkové podstaty
- Předložíme účetnictví nebo evidenci dlužníka věřitelskému výboru
Zpracujeme dílčí i konečnou zprávu na základě účetnictví
Sepíšeme náklady spojené se správou a zpeněžením věci, práva, pohledávky nebo jiné majetkové hodnoty, která sloužila k zajištění.
Zpracujeme dílčí zprávu o průběhu zpeněžení majetkové podstaty a o nakládání s výtěžkem tohoto zpeněžení na základě účetnictví nebo evidence dlužníka.
Vyúčtujeme odměnu a výdaje insolvenčního správce.
Zpracujeme konečnou zprávu na základě účetnictví nebo evidence dlužníka a insolvenčního správce.
Předáme účetní záznamy nebo daňovou evidenci dlužníkovi nebo zajistíme archivaci.
Sepíšeme výdaje, které insolvenčnímu správci vznikly v souvislosti se zrušením konkurzu.
Řešení administrativy v konkurzu
Používáme software INSOLVENČNÍ SPRÁVCE, který umožňuje přenést část činností insolvenčního správce na naše vyškolené pracovníky. Insolvenční správce má přes internet on-line přístup ke všem připraveným dokumentům a může s nimi dále pracovat.
Zapíšeme přihlášky pohledávek. Přezkoumáme přihlášky pohledávek podle účetnictví nebo evidence dlužníka. Připravíme podklady k pohledávkám. Insolvenční správce pouze zváží a zaznamená své stanovisko k pohledávce.
Software vygeneruje přezkumné listy podle požadavku soudu.
Obdobným způsobem jsme schopni administrovat majetek podstaty, náklady, generovat konečnou zprávu, rozvrh, evidovat incidenční spory, hlídat termíny a lhůty, vytvářet hromadnou korespondenci.
Řešení administrativy při oddlužení
Používáme software INSOLVENČNÍ SPRÁVCE, který umožňuje přenést část činností insolvenčního správce na naše vyškolené pracovníky. Insolvenční správce má přes internet on-line přístup ke všem připraveným dokumentům a může s nimi dále pracovat.
Průběžně budeme vytvářet zprávu o průběhu oddlužení plněním splátkového kalendáře a generovat měsíčně související příkaz k úhradě do banky insolvenčního správce. Příkaz je možno automaticky načíst v internetovém bankovnictví všech větších bank.
Řešení účetních případů a daní v insolvenci
Zde jsou řešeny účetní případy včetně daňových otázek z pohledu dlužníka, insolvenčního správce, případně věřitele, pokud vedou účetnictví. V případě, že účetnictví nevedou, lze odpověď řešit zjednodušením.
Obvyklé řešené případy
- Záloha k úhradě výdajů insolvenčního správce
- Záloha na náklady insolvenčního řízení
- Hotové výdaje insolvenčního správce
- Odměna insolvenčního správce
- Náhrada nákladů řízení přiznaná insolvenčnímu správci ve sporu o pravost, výši nebo pořadí přihlášených pohledávek náleží do majetkové podstaty
- Náklady vzniklé insolvenčnímu správci ve sporu o pravost, výši nebo pořadí přihlášených pohledávek se hradí z majetkové podstaty
- Náklady vzniklé insolvenčnímu správci ve sporu o úhradu pohledávky za majetkovou podstatu se hradí z majetkové podstaty
- Zpeněžení majetkové podstaty
- Zpeněžení (části) dlužníkova podniku jedinou smlouvou
- Použití zálohy na náklady insolvenčního řízení na krytí pohledávek a nákladů na správu majetkové podstaty
- Částečný rozvrh
- Rozvrhové usnesení
- Částka na předpokládané výlohy spojené s ukončením řízení
Méně obvyklé případy
- Náklady na činnosti insolvenčního správce ze zákona, které zadal se souhlasem soudu a věřitelského výboru na účet majetkové podstaty
- Náklady insolvenčního správce spojené s využitím právních ekonomických a jiných specializovaných odborníků hrazené se souhlasem věřitelského výboru z majetkové podstaty
- Započtení vzájemných pohledávek dlužníka a věřitele
- Úhrada poloviny odměny a hotových výdajů uhrazených znalci do majetkové podstaty zajištěným věřitelem
- Náhrada hotových výdajů a odměna znalce ustanoveného insolvenčním soudem za účelem ocenění majetkové podstaty
- Věřitel je povinen uhradit ostatním věřitelům na jejich žádost náklady, které jim vznikly v souvislosti s jejich účastí na zvláštním přezkumném jednání
- Vydání majetkového prospěchu (majetek nebo závazek) získaného plněním z neplatného právního úkonu
- Vydání dlužníkova plnění z neúčinného právního úkonu do majetkové podstaty osobou v jejíž prospěch byl neúčinný právní úkon učiněn
- Záloha poskytnutá věřitelem insolvenčnímu správci ke krytí nákladů na podání odpůrčí žaloby a vedení incidenčního sporu. V případě úspěchu insolvenčního správce mohou věřitelé požadovat její náhradu jako pohledávku za majetkovou podstatou
- Plnění z majetkové podstaty k úhradě odůvodněných existenčních potřeb dlužníka-fyzické osoby a jeho rodiny
- Použití zálohy poskytnuté věřitelským výborem na krytí pohledávek a nákladů na správu majetkové podstaty
- Složení částek na pohledávky sporné do úschovy u insolvenčního soudu
- Vyloučení částek složených do úschovy u insolvenčního soudu z rozvrhu
- Schválení oddlužení – z pohledu věřitele
- Osvobození dlužníka od placení pohledávek zahrnutých do oddlužení-z pohledu věřitele
- Odejmutí a zánik přiznaného osvobození dlužníku – z pohledu věřitele
Our specialists
Your tax advisor
I will process all types of tax returns, including possible control of accounting and documents.
Pavlína Kopečná
Accountant since 2007. In the company since 2007, Payroll Specialist.
Ing. Libor Bryša
Tax advisor since 1994. Publishing activities. Company owner.