The extraordinary amnesty
The summer of tax grace that began on 1 July is not over yet. In fact, until 30 November 2023, it will be possible to repay tax arrears incurred by 30 September 2022, allowing natural persons to get rid of their arrears interest, penalties, or fines without incurring further penalties. In addition, by law, small tax and accessory arrears will disappear for debtors, both natural and legal persons, if they do not exceed 1,000 crowns in total at a tax office.
In order to successfully resolve tax debts, it is necessary to know the status of tax arrears, the period, and the reason for their occurrence.
If the individual is not sure whether he or she has arrears with the tax administrator or needs more information on the matter, he or she can use the ‘my taxes’ portal at https://www.mojedane.cz/. In fact, the Tax Administration has launched a new feature, thanks to which any citizen can check in his or her tax information box on the portal whether he or she has arrears registered with the tax office.
Tax arrears are primarily VAT, personal income tax, road tax, and property tax, which are managed by the tax authorities. Excise or other tax arrears that the debtor does not have with the tax administration, but with the customs administration, can be resolved in a similar manner at the competent customs office.
How to fill in and send the application?
If the individual knows the amount of tax arrears, he or she can proceed with filling in and sending the application. To facilitate the entire process, the financial office has set up web applications where citizens can manage everything in just a few steps. It is sufficient to enter basic personal data, the tax office, and information on the arrears for which the amnesty is requested. In the case of arrears of more than 5,000 crowns, a second, equally simple online application can be filled in, in which an annual repayment plan is requested.
The waiver by the tax office of interest, fines and penalties will take place on the condition that the relevant tax arrears are paid by 30 November 2023 or in twelve monthly installments on the exact due dates. In addition, it is important to send the payment as soon as possible after the day of application so that it is clear to the tax office that these funds are to be used to pay the tax arrears during the grace period.
After filling in the application in the web application, you can submit the application to your tax office, whose contact details can be found on the tax administration website. It is advisable to include the words ‘summer tax pardon’ in the message to the recipient.
The application can be delivered in the following ways: ‘my taxes’ portal at https://www.mojedane.cz/ , e-mail, post, or in person at the post office.
Who can use the Summer of Grace?
All natural persons will be able to apply for extraordinary relief from tax arrears incurred until 30 September 2022. There are no administrative fees for the application. In addition, it will be possible to waive interest on the withheld amount, penalties, fines for late tax returns or other tax claims, and legal fees, including enforcement costs. The request must be submitted no later than the day of payment so that it is clear that it is intended for the payment of arrears within the tax grace period.
At the same time, during the tax grace period, all natural and legal persons will automatically forfeit individual minor arrears incurred up to 30 September 2022 up to the amount of CZK 199, or up to CZK 29 for property tax, if they do not exceed the total amount of CZK 1,000.
Source: https://www.financnisprava.cz/cs/
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