What about the deadlines for income tax returns this year? Who is covered by the date of May 3, 2021? (No. 1014)

In general, the normal, i.e. legal, deadline for filing income tax returns is April 1. This does not apply to those who are required by law to have the financial statement certified by an auditor. For them, July 1 is always a deadline for filing a return. Those who file their returns electronically (not in paper form) have the basic deadline extended by one month, i.e. this year to May 3 (i.e. the next following working day, when the deadline falls on a holiday, Saturday, or Sunday). If the tax return is filed via a tax advisor, the return can be filed by July 1, if it was not filed by April 1.

The deadline of Monday, May 3, 2021 is the legal deadline for filing the return electronically for those who do not use the services of a tax advisor and who are not obliged to have their financial statements certified by an auditor. In the electronic way, the return can be filed either on the website or via the EPO (Electronic Filing). Due to the COVID-19 epidemic, it is possible to file returns in electronic form with a due date of submission by May 1 (or more precisely, May 3, 2021) without penalties (i.e. without a fine for late submission and without interest for late payment) up to June 1, 2021.

As for the paper form, the return can be filed and the tax paid until May 3, 2021, instead of April 1, 2021. Fines for late returns and interest on late payments are waived due to COVID-19. Please note that the waiver is contingent on both filing and payment no later than May 3, 2021. On that day, the payment must already be credited to the account of the tax office and the return must be delivered to the financial authority or handed to the post office for transport. If the deadline of May 3, 2021 is not met, then the sanction is calculated not from May 4, 2021, but from the original April deadline.

Similarly, tax-exempt income in the amount of more than CZK 5 million can be reported without any sanctions by May 3, 2021 when using a paper form, and by June 1, 2021 when submitted in electronic form. 

The letter of attorney for the advisor to file a tax return can be newly delivered to the tax office together with the tax return, by July 1, 2021.

publikováno 28.04.2021
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