What is Act No. 283 / 2020 Coll.?

Act No. 283 / 2020 Coll., amending Act No. 280 / 2009 Coll., Tax Code, as amended, and other related laws — Act amending Act No. 280 / 2009 Coll., Tax Code, as amended, and other related laws.

When it became Act No. 283 / 2020 Coll. effectiveness?

Act No. 283 / 2020 Coll. became effective 01.01.2021.

Is Act No. 283 / 2020 Coll. still valid?

Yes, Act No. 283 / 2020 Coll. is still valid and effective.

Act No. 283 / 2020 Coll. - Act amending Act No. 280 / 2009 Coll., T...

283

THE LAW

of 11 June 2020

amending Act No. 280 / 2009 Coll., Tax Code, as amended, and other related laws

Parliament has decided on this law of the Czech Republic:

ČÁST PRVNÍ

Amendment of the tax rules

Čl. I

Act No. 280 / 2009 Coll., Tax Code, as amended by Act No. 30 / 2011 Coll., Act No. 458 / 2011 Coll., Act No. 167 / 2012 Coll., Legislative Decree No. 344 / 2013 Coll., Act No. 267 / 2014 Coll., Act No. 375 / 2015 Coll., Act No. 298 / 2016 Coll., Act No. 368 / 2016 Coll., Act No. 170 / 2017 Coll., Act No. 94 / 2018 Coll., Act No. 80 / 2019 Coll., Act No. 111 / 2019 Coll., and Act No. 337 / 2019 Coll., is amended as follows:

1. In Article 1 (3), the words "return, report or account (" due tax claim ') and the additional tax return, subsequent reporting or additional statement ("additional tax claim') 'are replaced by the words" claim'.

2. In Article 1, the following paragraph 4 is added:

"(4) The tax claim is:

(a) a sound tax claim, namely tax returns, reports or accounts;

(b) additional tax claims, namely additional tax returns, subsequent reporting or additional accounting. ';

3. In Paragraph 31 (1), the words "tax entity or its representative 'are replaced by the words" Person involved in tax administration'.

4. In Paragraph 34, the current text becomes paragraph 1 and the following paragraph 2 is added:

"(2) Where the person involved in the tax administration has made a submission electronically requiring additional confirmation, the date on which the confirmation of such submission was lodged shall be the relevant date for determining the start of the period for the decision to be taken or for carrying out any other act of the tax administrator. ';

5. In Paragraph 36, the following paragraph 7 is added:

"(7) In order to determine the date on which an application for an extension of the deadline is submitted, the relevant date shall be the date on which the application was submitted pursuant to Paragraph 35 (1). ';

6. In Paragraph 37 (4) (c), the words "a sound tax claim or an additional claim 'are deleted.

7. In Article 53, at the end of paragraph 1, the dot is replaced by a comma and the following points (l) and (m) are added:

"(l) a public authority for the purpose of proving that a tax entity does not have a tax authority to register a non-payment where another law requires such proof;

(m) to the Ministry of Finance, as the body competent to act on the basis of an international agreement, to the extent that tax administration in this procedure is dealt with. ';

8. In Paragraph 57 (1) (d), the word "acquired 'is replaced by" processed'.

9. In Paragraph 61 (2), the words "or which is a notification 'shall be inserted after the words" obligation'.

10. In Paragraph 65 (2), the words "the opening of the tax control report 'are replaced by the words" the communication of the result of the control finding to date'.

11. Sections 69 to 69b, including the headings, read:

„§ 69

Tax information box

(1) The tax administrator, which is technically equipped to do so, will allow the tax entity to use the tax information box via remote access. The tax information box may be common to several tax administrators.

(2) A tax entity may:

(a) to obtain the information collected in the file and in the personal tax account of that tax entity, to the extent and in the extent that that information is concentrated in the tax information box;

(b) obtain selected information on their rights and obligations;

(c) make submissions using the selected information processed by the tax administrator.

(3) The tax administrator shall make public in a way that allows remote access

(a) the fact that it is technically equipped for:

1. establishment of a tax information box,

2. the allocation of access data to the tax information box;

(b) the scope and breakdown of the information concentrated in the tax information box and the frequency of their updating;

(c) the conditions and procedure for:

1. obtaining information through a tax information box;

2. the possibility of making submissions through the tax information box;

3. the allocation, use and invalidation of access data;

4. the designation of persons responsible for accessing the tax information box and the scope of this mandate;

(d) the extent to which a tax entity may use the tax information box as a third party;

(e) the required level of guarantee for means of electronic identification;

(f) the name of the tax authorities for which the tax information box is common.

(4) By means of a tax information box set up by a tax entity, the submission of that tax entity or of that tax entity may be made instead.

(5) A submission made by means of a tax information box shall be regarded as being made by the tax authority to which that box was established; This does not apply if he is the person who makes the submission,

(a) a legal representative, guardian, designated representative of a tax entity or a person who fulfils the obligations of a tax entity pursuant to Article 20 (3); or

(b) an agent of a tax entity;

1. which has been granted a power of attorney with the competent tax administrator at the latest at the time of such submission; and

2. which, in the context of the tax information box, has chosen to make a submission as agent.

§ 69a

Access to tax information box

(1) The tax administrator shall set up a tax information box for the tax entity on the basis of a speech by the tax authority's intention to enter it for the first time in the tax information system.

(2) Access to the tax information box is possible via login

(a) using a guaranteed identity approach;

(b) with a certified identity in the manner in which it can be logged into the data box; or

(c) using the allocated access data.

(3) The right of access to the tax information box of the tax entity

(a) a tax entity;

(b) a person who fulfils the obligations of a tax entity under Paragraph 20 (3);

(c) a legal representative, guardian or designated representative of a tax entity.

(4) The right of access to a tax information box of a tax entity may be exercised only by a natural person who:

(a) referred to in paragraph 3; or

(b) authorised to act pursuant to Article 24 (2) on behalf of the legal person referred to in paragraph 3.

(5) The right of access to the tax information box of a tax entity may also be exercised by a natural person who is entrusted with access to that box by the person referred to in paragraph 4; in the same way, the right to delegate access to that box to another natural person may be conferred.

(6) The authorisation of natural persons referred to in paragraph 5 and the determination of the scope of that authorisation may only be made through a tax information box.

§ 69b

Access data for access to the tax information box

(1) The tax administrator, which has published the fact that it is technically equipped to allocate access data, shall assign access data to the person exercising the right of access to the tax information box upon request.

(2) A person who has been assigned access data or other unique data needed to access a tax information box shall be obliged to treat them in such a way that they cannot be misused. "

12. In Article 71 (1), the introductory part of the provision reads: "Submission may be made in writing, either in paper form or electronically, or orally in the record; electronically the submission can only be made by a data message '.

13. in Article 71 (1) (a), the word "or" shall be deleted;

14. In Article 71, at the end of paragraph 1, the dot is replaced by a comma and the following points (c) and (d) are added:

"(c) using a guaranteed identity approach; or

(d) via a tax information box. ';

15. in Paragraph 71 (2), the words "Written submissions and submissions" shall be replaced by "Submission made in paper form or" and the word "signed" shall be replaced by "signed."

16. in Paragraph 71 (3), the words "done electronically" shall be inserted after the words "use"; the words "other" shall be inserted after the words "other" and the words "not signed in the manner in which other legislation links the effects of the handwritten signature" shall be replaced by "other than those referred to in paragraph 1."

17. In Article 71, the words ", (c) or (d) 'shall be added at the end of the text of paragraph 4.

18.

„§ 72

(1) Form submission means, for tax management purposes, a tax claim, an application for registration and a notification of a change to the registration data, including the annexes thereto.

(2) Form submissions may only be made:

(a) on a form issued by the Ministry of Finance,

(b) on a printed output which:

1. has data, formalities and arrangements identical to the form issued by the Ministry of Finance; or

2. corresponds to the model of the form referred to in the order referred to in paragraph 5; or

(c) electronically using remote access in the format and structure published by the tax administrator.

(3) In the form submission, in addition to the general requirements of the submission, it may be requested:

(a) the data identifying the tax administrator and the submission being made;

(b) identification, contact and payment details of the person involved in the tax administration;

(c) the data on the tax to which the application relates and what is proposed in relation to it;

(d) details of facts showing the tax entity's claims;

(e) other information necessary for tax administration;

(f) other information laid down by law.

(4) By decree, the Ministry of Finance sets out the details of the data referred to in paragraph 3 (d) and (e) for each type of tax.

(5) The Ministry of Finance may determine, for each type of tax, by decree:

(a) details of the general procedural requirements;

(b) details of the information referred to in paragraph 3 (a), (b), (c) and (f);

(c) the organisation of the general particulars of the submission and the data required;

(d) the format of the electronic form submission published in accordance with paragraph 2 (c); or

(e) a model form.

(6) Where a tax entity or its representative is made available to it a data box which has been established by law or the statutory obligation to have accounts certified by an auditor, it shall only make the form submission electronically in accordance with paragraph 2 (c) by means of a data message sent in the manner referred to in Article 71 (1). ';

19. In Paragraph 73, at the end of paragraph 1, the sentence "Submission shall be made on the date on which the tax administration took place."

20. In Paragraph 73 (3), the words "or data report 'are deleted.

21. Paragraph 74 (1) reads:

"(1) The tax administrator shall invite the tax authorities to remedy the procedural defects within the prescribed time limit,

(a) for which he is not eligible for consideration;

(b) for which it cannot have expected effects on tax administration;

(c) which consist in the fact that the submission was not made in the manner laid down and which are not at the same time defects referred to in (a) or (b); or

(d) which consist in the fact that the submission was not made in a specified format or structure and which are not at the same time defects as referred to in (a) or (b). "

22. in Paragraph 74 (3), the second sentence is deleted;

23. Paragraph 74 (4) reads as follows:

"(4) If the defects in the submission referred to in paragraph 1 (a) or (b) are not remedied within the time limit laid down, the submission shall become ineffective. The tax administrator shall make an official record of this and inform the tax authorities. There is no need for notification where no action has been taken against the tax administrator at the request of the tax authority to remedy the defects. '

24. In Part Two, Title VI, the title of Part 2 reads:

"Search procedures."

25. After Paragraph 84, the title of Part 3 is inserted, which includes the title:

„Díl 3

Control procedures'.

Part 3 is renumbered as Part 4.

26. In Paragraph 85 (3), the words "the procedure for its initiation 'are replaced by the words" the notification of a change in the scope of tax control'.

27. in Paragraph 85 (4), the second sentence is deleted;

28. Paragraph 85 (5) reads as follows:

"(5) The notification received in connection with the tax control shall not contain a justification and shall not be subject to appeal. ';

29. Paragraph 85 (6) is deleted.

30. The following Section 85a is inserted after Section 85:

„§ 85a

(1) A tax check which relates to facts which have already been checked in accordance with the defined scope may only be repeated if:

(a) the tax administrator shall establish new facts or evidence which could not have been applied in the original tax control without fault and which give rise to doubts as to the accuracy, relevance or completeness of the tax yet established or the claim of the tax body; in such a way, tax control may be repeated only to the extent that it corresponds to the newly established facts or evidence; or

(b) the tax entity shall act by which it changes its earlier claims; In such a way, the tax control may be repeated only to the extent that it corresponds to a change in the tax entity's earlier claim.

(2) The tax administrator shall state the reasons for repeating the tax control in the notice of initiation or amending the scope of the tax control. "

31. in Paragraph 86 (1), the words "opening and" shall be deleted;

32. In Paragraph 86 (2) of the Introductory Part of the provision, the words "which are subject to tax control," shall be deleted and the words "in the context of tax control" shall be inserted after the word "mine."

33. in Paragraph 86 (2) (b), the words "during tax control" shall be deleted;

34. In Section 86 (3) of the introductory part of the provision, the words "subject to tax control 'are replaced by the words" under tax control'.

Article 35 (87) and (88) read:

„§ 87

(1) The tax control is initiated by the notification of the initiation of the tax control, in which the subject matter and scope of the tax control are defined.

(2) The tax administrator, together with the start of the tax control, or without undue delay after that initiation, shall begin to establish tax obligations or to examine the claims of the tax body or other circumstances relevant for the correct determination and determination of the tax.

(3) If the tax administrator does not begin to ascertain the tax obligations or verify the statement of the tax body or other circumstances relevant to the correct identification and determination of the tax under the conditions referred to in paragraph 2, the effect of initiating the tax control on the running of the tax period shall not occur until the date on which such examination or examination is initiated.

(4) If a tax check is initiated without a prior call for a tax claim, although the reason for that call has been fulfilled, this does not affect the effects of the initiation. The tax body shall not be obliged to pay periodic penalty payments on the amount of tax determined on the basis of the tax control thus initiated.

(5) If there is a change in local jurisdiction during tax control, the tax control may be completed by the tax administrator who initiated it.

§ 88

(1) The tax administrator shall draw up, on the basis of the audit work carried out, the result of the control findings, which shall include an evaluation of the evidence to date.

(2) Where the result of the check finding so far shows that a tax decision is taken on the basis of it, the tax administrator shall communicate that result to the tax authority and shall set a reasonable time limit for any observations.

(3) Where the result of a check finding is communicated in the course of negotiations with a tax authority, the tax administrator shall not set a time limit for any observations if, in the course of such negotiations, the tax entity declares that it does not require a time limit.

(4) In particular, the tax body is entitled to:

(a) to make a reservation as to the outcome of the check finding;

(b) submit a proposal to supplement the existing outcome of the monitoring findings.

(5) If, on the basis of the opinion of the tax body, the result of the audit findings is to be substantially altered, paragraphs 1 to 4 shall be followed. ';

36. The following Section 88a is inserted after Section 88:

„§ 88a

(1) The tax control is terminated by the notification of the termination of the tax control, accompanied by a tax control report signed by an official.

(2) The tax control report contains:

(a) a reference to the notice of initiation of the tax control and, where appropriate, to the notification of a change in the scope of the tax control; and

(b) the final result of the control findings, including:

1. evaluation of the evidence found,

2. the position of the tax administrator on the statement of the tax body on the result of the present control findings.

(3) Where the final result of the control finding does not indicate that a decision on the determination of tax is to be taken in the case in question, the assessment or measurement procedure shall be terminated by the service of the notification of the termination of the tax control, unless the procedure initiated by the submission of the tax claim is the case.

(4) If the tax is determined solely on the basis of the result of the tax control, the tax administrator may deliver the tax decision together with the notification of the termination of the tax control. ';

37. in Paragraph 89 (1), the words "sound tax claim or additional" shall be deleted and the words "and other documents submitted" shall be replaced by the words "or other documents submitted."

38. in Paragraph 89 (4):

"(4) The tax administrator may, in order to remove doubts, initiate a tax check whose subject matter and scope are not limited to that purpose. The opening of this tax control is an end to the procedure for eliminating doubts. '

39. In Paragraph 90 (1), the word "reply 'is replaced by" act'.

40. in Paragraph 90 (3), the first sentence is deleted;

41. In Paragraph 90, the following paragraph 5 is added:

"(5) If there has been no doubt as to the facts which do not affect the amount of the tax, the tax administrator shall take a decision in the case or the decision to terminate the procedure in which it shall state the outcome of the procedure to remove the doubts. ';

42. In Paragraph 92 (3), the words "sound tax assertion, additional" are deleted.

43. In Paragraph 101, at the end of paragraph 5, the sentence "The decision granting its recipient the right or the right provided for by law shall be added to the tax administrator at the time of its issue. '

44. In Paragraph 101 (6), the word "registered 'is replaced by" demonstrable'.

45. in Paragraph 102 (1) (f), the word "appeal" is replaced by "ordinary appeal."

46. In Paragraph 115 (3), the words "15 days; application 'are replaced by" more than 15 days and may be extended. Request. "

47. in Paragraph 122 (3):

"(3) Review of the decision may be ordered if no time limit has elapsed

(a) for the purposes of determining the tax, where the decision on the tax is taken;

(b) for the payment of taxes, if the decision given in the tax proceedings is taken;

(c) 3 years from the date of the legal power of this Decision, if

Citation	Act No. 283 / 2020 Coll., amending Act No. 280 / 2009 Coll., Tax Code, as amended, and other related laws
Regulation Type	Law
Author	-
Collection	Code of Laws

Date of Promulgation	26.06.2020
Effective from	01.01.2021
Effective until	-
Status	Valid

Act No. 283 / 2020 Coll.

Act amending Act No. 280 / 2009 Coll., Tax Code, as amended, and other related laws

Contents