Statement of income tax on employment by 20 March 2020

Please note that this Friday past, March 20, 2020 was the deadline for filing income tax statements from employment. The statement must be filed even if the payer is not obliged to pay the advance tax due to the applied discounts or tax advantages.

In connection with the current situation, we emphasize that the so-called LIBERATION PACKAGE announced by the Ministry of Finance in connection with COVID-19 is NOT APPLICABLE TO THIS SUBMISSION. Thus, in the event of late filing and reimbursement, the related sanctions will be applied, i.e. a penalty for a late tax claim under § 250 of the Tax Code and late filing interest under § 252 of the Tax Code. This fact was confirmed by the Ministry of Finance on its website.

publikováno 25.03.2020