Tax Rules and Changes in 2013

Registration Proceedings

Significant changes to Act No. 280/2009, Coll., the Tax Rules, effective as of 1 January 2013, occurred concerning registration proceedings.

The provisions regulating the substantive-law conditions governing only income tax have been significantly reduced. The provisions setting forth when the obligation to file a registration application and the deadline for the filing were transferred to the Income Tax Act, similarly as other taxes (value added tax, concise tax, road tax). Since the tax rules constitute a general procedural regulation, it now contains only rules that are identical for most taxes (such as a resolution on registration or re-registration).

All data and information necessary for registration purposes will be newly specified in the relevant registration form.

The obligation to provide data for registration purposes no longer explicitly applies in respect of information that the tax administrator may obtain automatically from other records or public registers. The proposed new regulation is thus aimed at reducing the administrative burden on tax entities.

It is newly stipulated in the tax rules that the notification duty concerning changes of registration data must be fulfilled through a particular form, namely the “Notification of Registration Data Changes/Application for Registration Cancellation”.

Penalty for Late Tax Statement

A positive change in the amended tax rules is that the penalty for submitting a late tax statement if the particular entity fails to file a regular tax statement or an additional tax statement on time is reduced. In certain events, such as when the penalty amount is lower than CZK 200, no penalty is imposed. The minimum sum of the penalty for failure to file a tax statement was not changed and amounts to at least CZK 500.