Tips and tricks
Tax administration principles: responsiveness and decency in tax proceedings
Following the principle of responsiveness and decency, tax administrators should try to accommodate persons involved in tax administration. At the same time, both parties to the proceedings should avoid any impoliteness or indecency. Is this…
Can penalties be waived where abuse of tax law has been involved?
Cases of abuse of law are nothing new in the tax area. Is it possible to successfully apply for waiver of at least part of the penalty resulting from the assessment of additional tax under these circumstances? Can the tax authority deny the waiver…
Principles of tax administration: free evaluation of evidence and legitimate…
Tax proceedings usually involve a large amount of evidence: some is provided by the taxpayer, other by the tax authority. It is on the tax authority to assess the evidence and evaluate its relevance and significance. But can it do so in an arbitrary…
Principles of tax administration: speed and economy
The principles of tax administration are not just abstract boundaries, but a basis for a whole range of very concrete benefits for taxpayers that are good to keep in mind when the tax authorities come knocking.
Tax administration principles: legality, legal licence, and self-restraint and…
In October's Tax and Legal Update we covered the basic principles of tax administration and why it pays to know them. Today we look in more detail at the principle of legality, the principle of legal licence, and the principle of self-restraint and…
Tax administration principles as boundaries of tax proceedings
The Tax Procedure Code is the basic regulation governing tax administration which is then modified by laws on individual taxes in partial aspects. Tax procedures are based on the principles of tax administration, and all provisions of the Tax…
What to watch out for when making an international request for cooperation in tax…
In the course of tax proceedings, the tax administrator may want to obtain evidence beyond the borders of the Czech Republic. One way to proceed is via an international request for cooperation by which the domestic tax administrator asks a foreign…
How long can tax administrators review the correctness of declared tax?
Imagine this scenario: The tax authority found certain discrepancies in your tax return. There is a risk that the asserted tax could be increased. But the inspection is dragging on for years with no end in sight. How long can the tax authority…
Informal communication with the tax administrator
Does the tax administrator write you emails? Do they call you? Although the Tax Procedure Code only regulates formal methods of communication (data box, letter mail, etc.), emails and phone calls are not uncommon, offering a flexible and faster way…
What you can learn by inspecting your tax file
The financial administration knows more about you than you think. For each taxpayer, the tax administrator keeps a file in which various documents are kept. Below, we summarise what you can find in your tax file and how to access it.
What interest to claim from tax administrator?
In the administration of taxes, situations may arise in which funds are withheld (whether legitimately or unlawfully) from taxpayers that would otherwise be available to them for their business activities. What types of interest can taxpayers claim…
Confidentiality in tax proceedings: what can tax administrator say about you, what…
Confidentiality in tax proceedings is a key principle that protects the privacy of taxpayers and ensures the confidentiality of information submitted in tax proceedings. What limits and boundaries does the obligation of confidentiality impose on tax…