Appeals proceedings: How long may it take?

The tax authority has assessed you with additional tax. You disagree and therefore decide to file an appeal, hoping to get a remedy soon. How long will it take for the appellate authority to examine the case? Are there any deadlines that the…

How quickly shall tax authorities refund overpayments or excess deductions?

Not only taxpayers but also tax administrators must comply with deadlines. What deadlines apply to the tax authority when refunding taxpayers? What can taxpayers do if the tax authority fails to meet the relevant deadline? Below we present an…

Tax deferment and waivers – what deadlines apply?

Waivers of default interest, penalties, interest on the deferred tax amount, and tax deferment itself offer interesting options for mitigating the negative effects of the assessment of additional tax. What are the relevant time limits for applying…

Even the tax authority must meet deadlines

Not only taxpayers but also tax administrators must keep an eye on deadlines. There are lapse periods, after which it is no longer possible to take action and decisions issued by the tax administrator after the expiry of such time limits are…

Default interest: how it arises and how to reduce it

At the end of June, the Czech National Bank raised the repo rate again, this time to 7% p.a. This significantly affects the amount of interest under the Tax Procedure Code. From 1 July 2022, default interest will be calculated at a rate of 15% p.a.…

How to extend the deadline for filing a tax return beyond the regular deadline?

The basic deadlines for filing income tax returns for the 2021 calendar year already passed on 1 April or 2 May, where the three-month or four-month deadline for electronic filing is concerned, respectively. The final statutory six-month deadline,…

What comes after a tax inspection?

The tax inspection process can be long, but even the most tedious review will come to an end eventually. Let's take a look at how an inspection is closed, when the additionally assessed tax is due, how to defend against the inspection findings, and…

What evidence to keep should tax authority come knocking?

By the time the tax authority arrives, it may be too late to think about what documents the taxpayer should have kept. Hence, let's look at the specific evidence that the tax authority may require during various tax inspections, as there are…

When does burden of proof lie with tax authority?

The tax authorities often put taxpayers in the position of having to prove the overall accuracy of the tax reported in their tax returns. The burden of proof is generally on the taxpayer, but in certain cases it can rest on the tax authority instead…

How to present evidence in tax proceedings, or: less is sometimes more

Many of you have no doubt encountered a request for evidence during a tax inspection. However, being overzealous in providing evidence may not always pay off. What specific evidence a taxpayer is required to produce at each stage of a tax…

Who bears the burden of proof in tax proceedings and why is it important to know?

The questions of who bears the burden of proof in tax proceedings and when has plagued many a taxpayer and even tax administrators. The burden of proof is distributed between them and during tax proceedings usually shifts from one to the other. The…

Information obligation: what question may tax officers ask?

The tax authorities often call upon taxpayers – both formally and informally – to provide them with information or documents. While the information obligation towards the tax administrator is rather extensive, it does have its limits. Sometimes,…