EMERGENCY MEASURES - Another tax remission decision (No. 883)

On 24 March 2020 the Ministry of Finance decided to waive yet another payment relating to tax. Namely the tax fines, tax advances and administrative fees. So far this is the second tax remission decision due to a COVID-19 pandemic.

The fine remission applies for (1) late submission of the real estate acquisition tax return if the tax return is submitted by 31 August 2020. Interest on late payment of tax or advance payment (using the benchmark value - “směrná hodnota”) is also waived if the payment is made by 31 August 2020. (2) An advance payment on personal and corporate income tax due by 15 June 2020. (3) A fine for late submitting of the VAT return if the fine for late submitting of the related VAT ledger statement (“kontrolní hlášení”) has been waived and (4) some administrative fees in customs procedures.

The full text of this second tax remission decision is published in the Financial Bulletin No. 5/2020.

publikováno 25.03.2020
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