skupina

EMERGENCY MEASURES - Remission from real estate acquisition tax (No. 888)

 

The Ministry of Finance has taken a further step to ease the COVID-19 emergency and has published a decision of waiving the fine for late submission of the real estate acquisition tax return (unfortunately, the decision and relative page is available only in Czech). The waiver applies to all late tax returns with the original filling deadline from 31 March to 31 July 2020, which will be submitted late but no later than 31 August 2020.

Further, the interest for late payment of the real estate acquisition tax or advance payment whose due date is from 31 March to 31 July 2020, shall be waived if the tax or advance payment for this tax is paid by 31 August 2020.


If a postponement or payment of the tax installments were allowed in mentioned period, the interest is waived if the tax is paid no later than 31 August 2020. The measure also applies to situations when the tax was postponed for a period longer than 31 August 2020 and the taxpayer will still pay the tax by 31 August 2020.

If the taxpayer is in delay with the tax payment or the advance payment after the stated deadline, interest on late payment might also be waived upon individual request.

We are monitoring the current discussion about the proposal for complete cancellation of the real estate acquisition tax and will inform you about its final form.

publikováno 30.03.2020
share on fb


Kodap skupina - daňové poradenství

mini mapa ČR Vybrat kancelář

Specializované kanceláře

+420 485 228 471

info@kodap.cz

cs en de 

ETL Global
newsletter close