Guidance no. MF-18 on the amount and construction of the calculation of late payment interest after the amendment of the Code of Tax Procedure with effect from 1 Jan 2021

Tax Audit

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

7 min read |

The option of extending the deadline for submitting tax return

Tax Audit

1 July 2021 remains the utmost deadline for submitting the income tax return (this applies to taxpayers, who have a statutory obligation to have their...

3 min read |

Waiver of income tax relating to failure to meet the conditions for deduction for support of procurement of assets for vocational training

Tax Audit

On 27 April 2021, Financial Bulletin no. 20/2021 published the Decision on waiver of income tax on grounds of an extraordinary event caused by the spreading...

3 min read |

Income tax return 2020 - list of deadlines

Tax Audit

The aim of this article is to point out the obligations stipulated by applicable legislation that has, incidentally, undergone significant changes, but also...

| 10 min read |

Information on payment of real estate tax for the year 2021

Tax Audit

Postal orders for payment of real estate tax are in most cases sent annually to taxpayers, who are natural persons, or to legal entities, who do not have a...

4 min read |

Abuse of right in taxes

Tax Audit

We would like to draw your attention to a judgment, which brings a further shift in the application of abuse of right in taxes.

| 6 min read |

From the case-law: Guarantee for VAT in case of received taxable performance from an unreliable payer does not apply automatically

Tax Audit

In judgment no. 3 Afs 114/2018 – 87, the Supreme Administrative Court (“SAC”) rejected the attitude of the Tax Administration, which automatically considers...

4 min read |

Online financial office launched

Tax Audit

On 28 February 2021, the Finance Ministry launched the online financial office . It should be possible to handle all of one’s tax obligations here, without...

3 min read |

Changes in the time limit for assessing tax when reporting and using tax loss and assessment of the running of this time limit

Tax Audit

Following the decision-making of the Supreme Administrative Court, namely judgments file no. 8 Afs 58/2019-48 of 13 May 2020, file no. 2 Afs 388/2019-70 of...

4 min read |