“Postponement” of deadlines for filing tax returns – a general pardon
We would like to inform you that a general pardon was declared in Finanční zprvodaj (Financial Newsletter) 16/2021, enabling one to file (without penalty in the form of a fine for overdue tax statements) individual and corporate income tax returns (if the tax period is the calendar year)
- by 3. 5. 2021 where filing the return in “paper” form is at issue or, more precisely,
- by 1. 6. 2021 where electronic filing is at issue.
This is not only an extension of the deadline in the legal sense of the word, but also a pardon on penalties for late filing of income tax returns and interests for late tax payment due to special events if income tax payment for the 2020 tax period is likewise made within the above-mentioned terms.
The stated general pardons also contain numerous other flat “postponements”, e.g. for notifying exempt incomes in individuals for the 2020 year, where filing a notification by 3. 5. 2021 (in the event or filing a return in “paper” form), or more precisely by 1. 6. 2021 (in the event of electronic filing), is the condition for granting the pardon.
In the case of self-employed persons (OSVČs) – at least for the time being – these general pardons thus have no influence on the terms for filing social and health insurance overviews. They also have no influence on waiving rights for future application of a tax loss pursuant to Section 34 para. 1 Income Tax Act, which has to be done within the legal term.
The March general pardons connect with the preceding general tax pardons which, for instance, enable filing real estate tax returns for 2021 or road tax returns for 2020 by 1. 4. 2021.