Act No. 182 / 2023 Coll.
Act on extraordinary forgiveness and the disappearance of certain tax debts
Valid
Law
Effective from 01.07.2023
Contents
182
THE LAW
of 31 May 2023
on exceptional forgiveness and the disappearance of certain tax debts
Parliament has decided on this law of the Czech Republic:
INTRODUCTORY PROVISIONS
Subject matter
This law governs
(a) the exceptional disappearance of the designated accessories by remission; and
(b) the exceptional disappearance of certain tax arrears and accessories.
General provisions
(1) In the event of the termination of the designated tax accessories by the remission and the cessation of certain tax arrears and tax supplements, the tax arrangements shall be applied, unless otherwise provided for in this Act.
(2) Taxes for the purposes of this Act shall mean taxes, fees or other similar cash transactions administered by:
(a) the authorities of the Financial Administration of the Czech Republic,
(b) the customs authorities of the Czech Republic,
(c) the Ministry of Finance,
(d) courts or the Prison Service of the Czech Republic.
(3) The tax for the purposes of this Act shall also mean the local fee or charge for breaches of budgetary discipline, provided that by 30 September 2023 the representative decides by its resolution:
(a) the municipality that this law applies to the local charge or payment for breach of budgetary discipline administered by the municipal authority of that municipality;
(b) the City of Prague that this Act will apply to the local fee or payment for breach of budgetary discipline administered by the City Council of the City of Prague or by the Office of the City of Prague; or
(c) counties that this Act shall apply to the payment for breaches of budgetary discipline administered by the Regional Office of that Region.
(4) The tax for the purposes of this Act is not the duty and its accessories.
(5) For the purposes of this Act, the arrears due to interest on late payments or the equivalent of late payments under another law, which are not provided for by a decision, shall be deemed to have been incurred on the date on which the conditions for the further occurrence of such interest or its equivalent were no longer fulfilled under another law.
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Determined arrears
For the purposes of this Act, the applicable arrears shall be the arrears of a natural person who:
(a) has been established by the relevant date; and
(b) is, or has been, registered with the tax administrator by the relevant date.
Subject of the termination of the designated tax accessories
(1) The subject of the end of the remission is the designated accessories of the tax which has not yet been paid.
(2) For the purposes of this Act, the designated tax accessories are:
(a) interest on late payment or equivalent under another law;
(b) interest on the outstanding amount;
(c) periodic penalty payments;
(d) fine for late claims of tax,
(e) costs of proceedings, including execution costs.
Period and date
(1) The period shall be 1 July 2023 to 30 November 2023.
(2) The operative date is 30 September 2022.
Termination of designated tax accessories
(1) The designated accessories of the tax cease to be forgiven if:
(a) the debtor has requested forgiveness during the relevant period; and
(b) by 30 November 2023, the outstanding arrears to which such accessories relate have been fully paid.
(2) Payment made during the relevant period for the payment of the relevant arrears referred to in paragraph 1 shall be used in determining the order of payment of the tax in accordance with the request for the remission of the intended accessories of the tax, provided that the request was made at the latest on the date of such payment.
(3) The designated accessories of the tax also cease to exist if:
(a) the debtor has requested, during the relevant period, the distribution of the remuneration of the relevant arrears into instalments pursuant to Article 7; and
(b) there has been a full payment of the relevant arrears to which such accessories relate, at the latest on the due dates of each instalment.
(4) The execution costs shall cease to be forgiven only if all arrears for which the tax execution was ordered have been paid or cancelled.
(5) If the applications referred to in paragraph 1 or 3 cannot be met, the tax administrator shall inform the applicant accordingly.
(6) The payment of the applicable arrears shall also mean its termination under this Act.
(7) If the representative decides pursuant to Paragraph 2 (3) after the beginning of the relevant period, the application under this Act, which was submitted before the date of the decision of the representative, shall be deemed to have been made on the date of that decision. On the same date, a payment shall also be deemed to have been made which was:
(a) intended for payment of the relevant arrears to which the accessories relate under this request; and
(b) taken before the date of the decision of the council, but first together with the application.
Distribution of payment of the applicable arrears
(1) The payment of the arrears in question shall be divided into instalments from the date on which the debtor's application for such payment is made, provided that:
(a) the request is made during the relevant period;
(b) on the date on which the application is submitted, it is not a relevant arrears for which the payment is allowed to be postponed or the payment is distributed in instalments;
(c) the individual outstanding amount at the date of application is more than CZK 5,000; and
(d) this is not a arrears payment for tax advances.
(2) The payment of the applicable arrears referred to in paragraph 1 shall be broken down into 12 successive monthly instalments, the maturity of which shall be 30 November 2023 in the case of the first instalment and in the case of further instalments on the last day of the relevant calendar month; if the last day of the relevant calendar month is on Saturday, Sunday or public holiday, in the case of a given instalment, the maturity shall be as close to the following working day.
(3) The first to second-to-last instalment shall correspond to the proportion of the outstanding balance and the number of instalments to be rounded up to the whole crown. The last instalment shall be the remainder of the outstanding balance.
(4) If any of the instalments are not paid at the latest on the due date referred to in paragraph 2 or at the level referred to in paragraph 3, this distribution of the remuneration shall cease to be effective on the expiry of the date of non-compliance with any of these conditions. The tax administrator shall inform the applicant accordingly.
(5) The acceptance of the application referred to in paragraph 1 shall not be subject to an administrative fee.
(6) If, on the date on which the application is submitted, the relevant arrears are enforced by tax execution and the conditions laid down in paragraph 1 are met, the tax administrator shall postpone such execution.
Consequences of the distribution of the payment of the relevant arrears
(1) Reimbursement of the designated tax accessories relating to the principal arrears, the remuneration of which has been broken down into instalments pursuant to Article 7, is deferred for the duration of that distribution.
(2) During the distribution of the payment of the relevant arrears in accordance with § 7 and during the delay of the payment of the designated tax accessories in accordance with paragraph 1, the time limit for payment of the tax shall not apply.
Exclusion of the disappearance of designated tax accessories
The designated tax accessories do not cease to be forgiven for the applicable arrears that are enforced
(a) by a court executor; or
(b) under the law governing international assistance in the recovery of certain financial claims.
Specific application procedure
(1) Where an application under this Law is made in the form of an electronic copy of a document bearing a handwritten signature, it shall be deemed to have been confirmed under Paragraph 71 (3) of the Tax Code.
(2) In the case of an application under this Act, the confirmation of the submission pursuant to Article 71 (3) of the Tax Code may also be made by means of an electronic copy of a document bearing the signature of the person by hand, sent to an electronic address published by the tax administrator.
EXAMINATION OF CERTAIN TAX AND RELATIONSHIP BENEFITS
Termination of tax arrears and minor value accessories
(1) The outstanding tax arrears or tax accessories shall cease on the date of entry into force of this Act in the case of arrears incurred up to the applicable date and not exceeding the amount specified individually.
(a) 30 CZK if there is a tax arrears on immovable property or its accessories; or
(b) 200 CZK in other cases.
(2) The arrears referred to in paragraph 1 shall not expire if the sum of such arrears registered with the same tax administrator exceeds CZK 1 000.
(3) If the representative decides pursuant to Article 2 (3) after 30 June 2023, the arrears referred to in paragraph 1 shall cease at the date of this Decision.
EFFECTIVE
This Act shall take effect on 1 July 2023, with the exception of the provisions of Paragraph 2 (3), which shall take effect on the day following its publication.
z. Kovářová v. r.
Pavel v. r.
Fiala v. r.
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Regulation Information
| Citation | Act No. 182 / 2023 Coll., on extraordinary forgiveness and the disappearance of certain tax debts |
|---|---|
| Regulation Type | Law |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 23.06.2023 |
|---|---|
| Effective from | 01.07.2023 |
| Effective until | - |
| Status | Valid |
Parliamentary Paper:
Paper No. 384
The regulation text is for informational purposes only.
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