The tax administrator will soon have another tool for easier control of entrepreneurs

Tax Audit

The second half of this year’s legislation is in the spirit of expanding the powers of the Financial Administration authorities. Part of this trend is the...

| 3 min read |

Tax arrears will become more expensive as a result of the rising CNB repo rate

Tax Audit

With effect from 1 January 2021, we welcomed the amendment to Act No. 280/2009 Coll., the Tax Code, which reduced interest on late payment of tax arrears.

6 min read |

Tax administration simplifies the registration of foreign individuals in the my taxes portal

Tax Audit

Users, who hold access data to a box or guaranteed identity (NIA) access credentials and have not been able to use the DIS+ tax information box service...

3 min read |

From the case-law: Defence against tax assessment by means of tools

Tax Audit

In its judgment 6 Afs 273/2020 of 18 May 2022, the Supreme Administrative Court (“SAC”) considered a dispute between the Appellate Tax Directorate and an...

Roman Burnus
Marek Toráč
| 6 min read |

When the search activity of the tax administrator exceeds its limits and in fact constitutes a tax audit? What are the procedural implications of such a conclusion?

Tax Audit

Within its statutory activities, the tax administrator is entitled to perform search activities, where it searches for evidence and tax subjects and...

13 min read |

Be aware of possibility of penalty when submitting supplementary tax return

Tax Audit

With effect from 1 January 2021, Act no. 280/2009 Coll., the Code of Tax Procedure, as amended (hereinafter the “Code of Tax Procedure”), was amended to...

5 min read |

Supreme Administrative Court: On proving the taxation of amounts in a bank account

Tax Audit

The Supreme Administrative Court (“SAC”) has ruled on the obligation of a natural person to prove the amounts credited to his/her bank account and whether...

| 5 min read |

Termination of DIS at the end of February 2022, transition to the new DIS+

Tax Audit

As we have previously reported in GT News, at the end of February 2022, the original DIS (tax information boxes) will cease to operate. From 1 March 2022,...

| 5 min read |

Information of the General Financial Directorate on the new possibility of publishing financial statements in the public register

Tax Audit

In December 2021, we already informed you about the new option for publishing financial statements, which was brought into Act no. 563/1991 Coll., on...

3 min read |