Disclosure of financial statements together with filing a return? It is possible since this year! (No. 1051)
So far, accounting entities have had the only option to comply with the obligation to disclose their financial statements: by submitting financial statements for publication in the Collection of Deeds and Documents through the Court in charge of the Commercial Register (other entities than those that publish them through the Czech National Bank). However, as of this year, accounting entities can now request the income tax administrator to submit the financial statements, which are part of the tax return, straight to the relevant Register Court.
The request for submission of financial statements to the Collection of Deeds and Documents is submitted by filling in the attachment to the corporate income tax return form. Thereby, the legal obligation to disclose financial statements can be fulfilled easily and quickly together with filing the tax return.
Further relevant information can be found in the information of General Financial Directorate.