What are tax obligations of natural and legal persons as of April 1, 2021? (no. 1008)

The date of April 1, 2021 is important for many taxpayers. The terms for filing some tax returns and statements end on this date; concurrently, it is possible to make some late filings without penalties at that date this year. Hereinafter, you can find a brief overview:

• Real estate tax return for 2021 – the statutory deadline for filing this return was February 1, 2021; however, the penalty for late filing is waived if filed no later than April 1, 2021, based on the decision of the Minister of Finance published in the Financial Bulletin No. 3/2021.
• Personal or corporation income tax return – the first statutory deadline for filing returns, which can be used by all entities except the accounting entities subject to statutory audit, is just April 1, 2021. According to the decision published in the Financial Bulletin No. 16/2021, it is possible to file a return and pay the tax until May 3, 2021 without penalties.
• Notification of tax exempt income of natural persons – as with the tax return, it is possible to file the notification by May 3, 2021 without being endangered by a sanction for failure to report the tax exempt income, if the statutory deadline for filing returns is April 1, 2021. This decision can also be found in the Financial Bulletin No. 16/2021.
• Withholding tax settlement for 2020 – the statutory deadline for submitting the statement is April 1, 2021. For the time being, it has not been decided on a possible late submission without penalties. Therefore, we recommend you to submit the statement form on time, i.e. no later than April 1, 2021.

publikováno 29.03.2021