27.1.2011
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News
Notice regarding amendment to the Income Tax Act
Change of duties of parties that pay tax effective as of 1 January 2011

We would like to draw attention to the following changes of duties of parties that pay tax, which take effect as of 1 January 2011 but apply retroactively to the previous year:
- the annual 2010 withholding tax settlement must be filed by 30 April 2011;
- the annual 2010 employment income tax settlement must be filed by 28 February 2011; if filed electronically, the deadline is extended until 20 March 2011.
For the first time, the Code of Tax Procedure provides for the filing of a supplementary settlement in respect of a 2010 settlement. The supplementary settlement cannot be filed for 2009 or any earlier taxation period.
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Advising J&T on the preparation of another bond programme – the Europacity Berlin project.
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