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General pardon on obligations for VAT payers and identified persons

8. 3. 2021Petr Karpeles

We would like to inform you as to new reliefs which were made public in Finanční zpravodaj (Financial Newsletter) No. 13/2021. The Minister of Finance has ruled on pardoning of fines

A) for late filing of VAT tax returns for the February 2021 period and

B) for late filing of supplementary VAT tax returns which a VAT payer (or identified person) is obliged, in accordance with Section 141 para.1 Tax Code, to file by the end of March 2021, on condition that the subject files the above-mentioned tax returns by 15 April 2021 at the latest.

Further, the Minister will absolve VAT payers of the fine for breaking obligations connected with the control statement (“CS”) which the payer was obliged to file for the February 2021 calendar month, on condition that the VAT payer files this CS by 15 April 2021 at the latest. Likewise, there will be a pardon on fines for breaking obligations connected with and other CS if the course of the deadline for fulfilling this obligation falls at least partially within the period from 1 March 2021 to 21 March 2021, and if the VAT payer fulfils its obligation by 15 April 2021 at the latest.

VAT payers and identified persons, regardless of whether or not they have been hindered on the basis of the resolution of the Government of the Czech Republic, will also be excused of penalty interest (in accordance with Section 252 Tax Code) having arisen for the February 2021 tax period on condition that this VAT is paid by 15 April 2021 at the latest.

The Ministry of Finance has taken this step in connection with the current epidemiological situation caused by the spread of the SARS-CoV-2 virus, having deemed it desirable to limit personal contact as far as possible, including the sort which also occurs during the submission of tax documents in paper form to an external accountant and tax advisors with the purpose of processing tax returns for the CS to VAT.


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