Recent Changes in CZ taxes (22.4.2020)

Michaela Fillette

- Due date for the payment of the income tax for 2019 is 1.7.2020.

- Deadline for the submission of the Statement of income (Přehled) for social and health insurance office is 3.8.2020.

- Remission of the fine for late submission (and payment) of the transfer tax return. The transfer tax return which should have been submitted and paid between 31.3.2020 and 31.7.2020 can be paid and submitted till 31.8.2020 without any penalty.

- Remission of the Advance payment for the Income tax due 15.6. 2020.

- Due dates for the advance payment for the Road tax (originally due 15.4. and 15.7.2020) have been postponed to 15.10.2020.

- Remission of the minimum advance payments for social and health insurance for the period from 1.3.2020 till 31.8.2020.

- No need to fulfil the requirements of EET (Electronic evidence of revenues) during the lockdown and 3 following months.