Czech Republic: Proposed amendments to tax procedure rules
The government approved proposed amendments to the tax procedure rules at the end of August.
September 10, 2024
The government approved proposed amendments to the tax procedure rules at the end of August, including:
- Changes to interest and penalties
- Introduction of a possibility to file an appeal against the tax administrator's decision in proceedings on the taxable entity's objection
- Clarification of the procedure when the Supreme Administrative Court reverses a decision of the regional court
- Clarification of the procedure to cancel a tax registration through a notification of a change in registration data
- Introduction of rules for the administration of a tax liability and the transfer of the tax liability upon the dissolution of a trust
- Changes to service/delivery of documents to addresses abroad
- Clarification of the structure of a tax submission through a prescribed form
- Changes to enforcement procedures
Most of the amendments are proposed to become effective July 1, 2025.
The proposed amendments will now be discussed by the Parliament, with the first reading in the Chamber of Deputies expected to take place in mid-September.
Read a September 2024 report prepared by the KPMG member firm in the Czech Republic