What is Act of the Czech National Council No. 337 / 1992 Coll.?

Act of the Czech National Council No. 337 / 1992 Coll., on the Administration of Taxes and Fees — Act of the Czech National Council on the Administration of Taxes and Fees.

Is Act of the Czech National Council No. 337 / 1992 Coll. still valid?

Yes, Act of the Czech National Council No. 337 / 1992 Coll. is still valid and effective.

Act of the Czech National Council No. 337 / 1992 Coll. - Act of the Czech National Council on the...

Q: When it became Act of the Czech National Council No. 337 / 1992 Coll. effectiveness?

Act of the Czech National Council No. 337 / 1992 Coll. became effective 01.01.1993.

337

THE LAW

Czech National Council

of 5 May 1992

on the administration of taxes and charges

The Czech National Council decided on this law:

ČÁST PRVNÍ

GENERAL PROVISIONS

§ 1

Scope

(1) This law regulates the administration of taxes, fees, levies, advances on such revenue and contributions for infringements of budgetary discipline (1) (hereinafter referred to as "taxes'), which are revenue

(a) the State budget, State financial assets or reserves of the State's organisational units (hereinafter referred to as the State budget);

(b) the budgets of the territorial authorities (hereinafter referred to as the "territorial budget"); or

(c) State funds or the National Fund (the Fund).

(2) The tax administration shall be understood as the right to take the measures necessary for the correct and complete identification, determination and fulfilment of tax obligations, in particular the right to seek tax entities, to assess, collect, account, enforce, or to check, under this law, their compliance at a specified level and time. The tax administrator shall have the capacity to participate in civil proceedings in matters of tax administration and to this extent shall also have procedural competence. 2)

(3) According to this Act, the territorial tax authorities (3) and other administrative and other national authorities of the Czech Republic, as well as the authorities of local and local authorities, are subject to the specific tax management laws (hereinafter referred to as "tax authorities'), tax entities and third parties provided for in this Act.

(4) Where a decision given by a power authority by an executive, a body of a local authority or another body, a legal or natural person, where it is carried out by law or by law in the field of public administration (hereinafter referred to as "administrative authority '), a court or other authority under this or other law, 3b), a payment obligation is imposed on the State budget, the territorial budgets or funds, or where the obligation of such execution arises directly from the law without a decision (hereinafter referred to as" payment obligation'), the provisions of the other parts of this law shall be applied where they are necessary for the application of Part 6; that is subject to the condition that the law under which the payment obligation was imposed does not provide otherwise. The administrative authority, court or other State body, which is competent in matters relating to the management of payment obligations, shall be regarded as the tax administrator.

§ 2

Basic principles of tax management

(1) In managing the tax, tax authorities shall act in accordance with the laws and other generally binding legislation in the tax proceedings ("tax proceedings'), protect the interests of the State and ensure that the rights and the rights of the protected interests of tax entities and other persons involved in tax proceedings are preserved.

(2) The tax authorities are engaged in close cooperation with the tax authorities in the tax proceedings and, when requiring the performance of their obligations in the tax proceedings, only elects those funds which are least burdensome by the tax authorities and enable the management objective to be achieved, i.e. the determination and collection of the tax, so as not to shorten the tax revenue.

(3) When deciding, the tax administrator shall assess the evidence on its own account, on a case-by-case basis and all evidence relating to it; taking into account everything that has emerged in the tax proceedings.

(4) The tax procedure is always private.

(5) Any person, with the exception of tax entities in tax proceedings concerning their tax obligations, who has been in any way involved in the tax proceedings, is obliged to remain silent about everything that they have learned in or in connection with the proceedings; However, this obligation does not exempt the tax administrator from the obligation to provide data to a person who proves that he is entitled to obtain such data under special legislation (3a). This obligation may be waived only under the conditions laid down by this law.

(6) The tax procedure must be initiated by the tax administrator and on his own initiative as soon as the legal conditions for the existence or existence of a tax claim are met, even where the tax entity has not fulfilled its obligations at all or properly.

(7) When applying tax laws in tax proceedings, account shall always be taken of the actual content of the legal act or other facts relevant to the determination or collection of the tax, provided that it is formally legal and differs from it.

(8) All tax entities have the same procedural rights and obligations in tax proceedings before the tax administrator.

(9) The right and duty of all tax entities is to cooperate closely with the tax administrator in the correct determination and collection of the tax. In doing so, they are obliged to comply with the laws and other generally binding legislation.

§ 3

Official language

(1) Before the tax administrator, it shall be in the Czech or Slovak language. All written submissions shall be submitted in Czech or Slovak and documentary evidence shall be accompanied by an official translation into one of these languages. The tax administrator may, where justified, refrain from providing documentary evidence with official translations. The tax administrator may, at the oral hearing, allow the interpreter included in the list of interpreters to obtain it at its expense.

(2) Citizens of the Czech Republic belonging to national and ethnic minorities may act before the tax administrator in their language, but they must obtain an interpreter on the list of interpreters. The costs of this interpreter shall be borne by the tax administrator.

§ 4

Local jurisdiction

(1) The local jurisdiction of the tax administrator, unless otherwise provided for in this or in a special law, shall be governed by the legal person's place of residence in the Czech Republic and by the natural person's residence in the Czech Republic, otherwise the place where he mainly resides, i.e. where he resides for the most days of the year. For the purposes of this Act, the residence of a natural person shall be the place of permanent residence.

(2) The tax office referred to in paragraph 1 shall be the locally competent tax administrator of the amounts for breaches of budgetary discipline. Only the tax administrator thus designated shall proceed with the contributions of the contributory organisations only in cases where there is a breach of budgetary discipline.

(3) If it is not possible to determine the local jurisdiction referred to in paragraph 1, it shall be governed by the place where it has a permanent establishment (4) or by the place where the tax entity carries out the main part of its activity in the territory of the Czech Republic, the results of which are subject to taxation, or by the place where the majority of its immovable property is situated in the territory of the Czech Republic.

(4) If the local jurisdiction referred to in paragraphs 1 to 3 cannot be determined, the tax office for Prague 1 shall be the competent tax administrator, if it is the tax branch for which the competent territorial tax authorities are responsible.

(5) If tax is imposed at the moment of the crossing of the national border, local jurisdiction is governed by the place of crossing of the national border.

(6) In the case of fees, the tax administrator shall be responsible locally, who shall be entitled under the special rules for carrying out the charge.

(7) In the case of taxes where the property is subject to taxation, the tax office within the territory of which the property is situated shall be the local tax administrator. The tax administrator shall then communicate the results of the measurement and, where appropriate, other necessary data to the tax administrator for whom local jurisdiction is given under the previous provisions.

(8) Where the transfer, transfer or acquisition of property is subject to taxation, the tax authority in the territory of which the tax authority

(a) the deceased has been resident or has remained for a very long time;

(b) the property is situated, even if the movable property or other property gain is also acquired;

(c) the transferee of movable property or other assets has his residence or registered office;

(d) has the residence or registered office of a donor of movable property or other property benefits, if it is a gift abroad.

(9) If the tax payer has an organisational unit where the tax or advances are collected or deducted and where the necessary documents are required to do so, that unit shall be the payer's treasury. The locally competent tax administrator of the payer's treasury shall be the tax office at the place of the payer's treasury. The payer's register has the same privileges and obligations as the taxpayer. The payer's ownership of his cashier remains intact.

(10) In the case of withholding tax levied at a special rate of taxation (5), banks, branches of foreign banks (hereinafter referred to as "banks"), savings and credit cooperatives and insurance companies, the tax office at the bank's head office, savings and credit cooperatives, insurance companies or their branches or organizational units, where the collection or withholding of the special tax rate is carried out where all the documents necessary for carrying out the proper deduction and checking are available. These branches or organisational units shall be the payee's treasury in accordance with paragraph 9.

(11) Where there are several tax authorities responsible locally, the proceedings shall be carried out by the first party to the proceedings, unless otherwise agreed by the relevant administrator. Disputes about local jurisdiction between tax authorities are decided by the authority closest to them and at the highest level by the Ministry of Finance of the Czech Republic (hereinafter referred to as "the Ministry").

(12) If the tax entity is subject to a change in local jurisdiction, the tax administrator concerned shall, until now, carry out only urgent actions and forward the file material to the tax entity for a period for which the right to assess or to determine retrospectively the tax authority for which the new local jurisdiction has passed. In the same period, the extract from the tax entity's personal account shall be attached to the file material. No documents shall be attached to this extract. Where a tax execution is conducted against a tax entity, the tax administrator shall inform the persons to whom it is held (the sub-debtor, the payer, etc.) of the change of jurisdiction and shall simultaneously notify them of a new account number with the bank or savings and credit cooperative where the confiscated funds will continue to be referred.

(13) Each tax administrator shall be responsible for carrying out the local investigation in accordance with Article 15, even without a delegation, within its territorial scope.

(14) If the tax administrator cannot be designated locally under this or special law, it shall be determined by the Ministry. The Ministry may also provide for local jurisdiction for important reasons, in particular because of the economy or speed of management.

(15) Where the payment obligation is imposed by an authority not authorised by its choice at the same time pursuant to Paragraph 1 (4), the tax administrator shall be responsible for managing its payment at the registered office of the authority which imposed the payment obligation.

§ 5

Requests and delegations

(1) The locally competent tax administrator may apply for individual tax proceedings to be carried out by any other relevant tax administrator, of the same or lower degree, if the tax administrator can carry out the required action more easily, economically or more quickly. The requested tax administrator shall comply with the request or state the reasons for which it cannot comply.

(2) Disputes concerning the merits of the request shall be decided by the authority superior to the authority requested and at the highest level by the Ministry.

(3) On a proposal from a tax authority or at the initiative of the tax administrator, the tax administrator of a higher degree of control over both tax authorities may delegate local jurisdiction to another tax administration if he finds the reasons for such a proposal justified. There is no appeal against this decision.

§ 6

Tax entities

(1) A tax entity means a taxpayer, a taxpayer and a legal successor to a natural or legal person defined by law as a tax entity.

(2) A payer shall mean a person whose income, property or acts are directly taxable.

(3) A tax payer is a person who, under his own property responsibility, pays the tax levied on the tax administrator from the taxpayers or the tax deducted.

§ 7

Persons involved in the proceedings

(1) In addition to the authorised personnel of the tax administrator, tax entities and third parties, tax proceedings conducted by the tax administrator shall take place. All persons involved in the proceedings shall, upon request, demonstrate their identity.

(2) Third persons shall mean:

(a) the witnesses and the evildoers,

(b) persons who have the documents and other matters required in the tax proceedings;

(c) experts, auditors and interpreters,

(d) the guarantor, the sub-debtor and the payer operating in the framework of the reinsurance and enforcement proceedings;

(e) State and municipal authorities;

(f) where appropriate, other persons who have an obligation to cooperate in tax proceedings, to the extent and in the manner laid down by this law.

§ 8

Witnesses and prosecutors

(1) Everyone shall be required to testify as a witness or a person who is aware of the relevant circumstances in the tax proceedings relating to other persons, if known; He has to testify truthfully, and he can't keep a secret. The tax administrator may order the witness or the person on the record to appear in person for a statement.

(2) The denunciation may be refused by anyone who would put her at risk of prosecuting himself or someone close to her. For the purposes of this Act, a person close shall be understood as a spouse, partner 5a), a species, a relative in a direct line, and his spouse or partner, a sibling and his spouse or partner, an adopter and his spouse or partner, an adopted and his descendants, a spouse or partner of the sibling and a spouse or partners of his offspring.

(3) As a witness or a criminal, he may not be heard by a person who would be in breach of state secrecy, 6) or by a statutory or legally recognised obligation of secrecy, unless he is relieved of that obligation by the competent authority or by the person in whose interest he has the obligation.

(4) Before questioning, the tax administrator shall inform the witness or the person of the possibility of refusing the statement, of his duty to testify truthfully, and of the legal consequences of the false or incomplete statement.

(5) Any person who has knowledge of the circumstances of a particular tax entity or of an entire group of tax entities or of the branch of an activity or property which is subject to taxation may be invited to testify.

§ 9

Eligibility to act

(1) Everyone may act separately before the tax administrator to the extent that he / she has the capacity to acquire rights and to take on duties.

(2) The legal person shall be treated as a statutory body or by any person who proves that he is entitled to act for it.

§ 9a

Persons established under the Law (6a) who, to the extent of their authorisation, fulfil the tax management obligations laid down by the tax authorities, in particular the estate manager and the insolvency administrator, have similar rights and obligations as the tax entity.

§ 10

Representation

(1) Natural persons who cannot act alone in respect of incapacity or limited legal capacity before the tax administrator shall be dealt with by their legal representatives. 7) If the guardian has not been appointed by the court, the tax administrator shall be appointed by the representative.

(2) The administrator may also appoint a representative to the person whose residence is unknown or who has not been able to deliver the document to a known address and who has not authorised any representative and who has been affected by a mental or other disorder for which he is unable to act or who is unable to express himself clearly. The tax administrator shall also appoint a representative to a legal person where doubts arise as to who is entitled to act on his behalf. A decision on the appointment of a representative may be appealed against.

(3) The tax entity, its legal representative or designated representative may be represented by the representative of which it chooses. At the same time, there can be only one representative. The representative shall act in writing or orally within the limits of the power of attorney. If the scope of the authorisation is not defined or if it is not defined precisely, this authorisation is unlimited.

(4) The representation of a tax entity by a representative shall not preclude the tax administrator from dealing directly with or inviting the tax entity to perform certain tasks where necessary. The tax entity shall comply with the tax administrator's call. The tax administrator shall at the same time inform the tax entity's representative of this conduct.

(5) Where a tax entity and a representative authorised by it act in the same case and contravenes their conduct, the tax administrator shall respect the tax entity's conduct. The tax administrator must inform the tax entity's representative of this conduct.

(6) Where several tax entities have made a joint submission or act jointly on the same subject matter, or are co-owners of the subject matter, they shall be required to elect a joint representative for tax proceedings. If they do not do so at the request, the joint representative shall designate the tax administrator himself and shall inform all relevant tax bodies accordingly.

§ 11

Exclusion from representation

(1) The tax administrator is entitled not to allow tax proceedings or to exclude representatives from tax proceedings if there is a conflict with the interests of the represented or the interests of tax entities represented by the same representative in tax matters.

(2) Where the tax advisor is a representative or a legal person who is legally carrying out tax advice or a lawyer (hereinafter referred to as "tax advisor ') 7a, the tax administrator may not exclude him from submitting a tax return or report and giving due and exceptional remedies against the decision of the tax administrator, even if otherwise the conditions for exclusion provided for in paragraph 1 are met.

(3) If the representative is not a tax advisor and is not a joint representative, only one tax body may represent the representative at the same time with one tax administrator, unless the persons close to it or who carry out the activities necessary for the performance of the tax obligations of the persons they control 7b).

§ 12

Protocol on oral proceedings

(1) The tax administrator shall draw up a public record on oral proceedings. 8)

(2) In particular, it must be apparent from the Protocol who, where and when the tax proceedings were carried out by the persons involved, the designation of the main subject matter of the proceedings, the consistent description of the conduct of the proceedings, the identification of the documents and other documents submitted at the hearing or the material content of the documents submitted for inspection, the lessons learnt, the statements of the persons who were instructed, their proposals or objections against the content of the Protocol, the decision on those proposals or objections, etc. If it replaces the submission protocol, it must also have its requirements.

(3) The Protocol shall also include the arrangements adopted in the oral proceedings and the decisions given at the hearing.

(4) The Protocol shall be signed by all persons who have taken part in the negotiation or conduct of an operation, including the staff of the tax administrator, once known. If the protocol is not routinely dictated, it must be read loudly before signing and written in it that this has happened and further stated what was corrected or otherwise changed before signing the protocol. The crossed points must remain legible. Once all proposals, objections, corrections or amendments have been identified, the Protocol shall be approved and the negotiations concluded. The refusal of signature, the grounds for such refusal and the objection to the content of the Protocol shall be recorded therein. Unfounded refusal of signature does not affect the evidence of the protocol. The person refusing the signature should be made aware of that. If the person at the hearing has withdrawn before the signature of the Protocol, the matter must be recorded in the Protocol, stating the reason for the request.

(5) A copy of the Protocol shall be issued by the tax administrator to the tax entity with which it has been orally negotiated.

(6) The tax administrator will correct errors in writing and other obvious errors in the report. It shall also decide on proposals to supplement the Protocol and on objections to its wording. This decision cannot be relied upon separately.

§ 13

Official record

The official record shall record facts relating to tax files not elsewhere specified, such as miscellaneous oral communications, notifications, remarks, telephone calls, references to other file materials, statements of records, whether own or foreign, and other facts relating to the subject matter and identified by the tax administrator. The official record shall be signed by the tax administrator who drew it up, indicating the date. In an official record, it shall also refer to the source the information contained in the alert. The provisions concerning the Protocol shall apply mutatis mutandis to further particulars of the official record.

§ 14

Time limits

(1) If the time limit for an action in tax proceedings is not laid down in a generally binding law, it shall determine a reasonable period by decision of the tax administrator. It shall also draw attention to the legal consequences of non-compliance with this deadline. A period of less than eight days may be set only exceptionally for simple and particularly urgent actions.

(2) For important reasons, persons participating in proceedings before the expiry of the time limit may request the tax administrator to extend it to the operations covered by the time limit.

(3) At the first request for an extension of the period, in the absence of a statutory deadline, the tax administrator shall at all times allow an extension of the period of at least the period remaining on the day on which the application is submitted from the period for which the extension is requested. However, the tax administrator may not allow a longer extension than is requested.

(4) If the tax administrator does not decide on a request for an extension of the period before the expiry of the requested period, the requested extension of the period shall be deemed to be authorised. Where the refusal decision on a timely application referred to in paragraph 2 is received after the time limit for which an extension is requested has expired, the period requested shall end as many days after the receipt of the negative decision, how many days remaining at the time of the application until the expiry of the period.

(5) If the original period has already expired before the application has been lodged and the period already extended under the previous provisions has not been extended, the tax administrator may, for particularly serious reasons, authorise the return in the previous situation, that is to say, to resume the period running and to set a new period. A request for return in the previous situation may be made no later than 30 days after the date on which the applicant's reasons for missing the original deadline have ceased to exist. This new deadline cannot be extended or refunded in the previous situation.

(6) The date on which the event determining the beginning of the period occurred shall not be taken into account in the course of the period.

(7) The time limits determined in accordance with weeks, months or years shall end on the expiry of the day which coincides with the date on which the facts determining the beginning of the period coincided with its name or number. If it is not such a day of the month, the period shall end on the last day of the month.

(8) If the last day of the period for the application of legal acts to the tax administrator for a Saturday, Sunday or a public holiday is the last day of the period closest to the following working day.

(9) The deadline is maintained when the last day of the deadline is performed by the tax administrator or the postal consignment containing the tax administration or, where applicable, if it is read (8a), the data message bearing the guaranteed electronic signature (8b) to the e-mail office of the tax administrator or if the data message reaches the data box of the tax administrator (8c).

(10) Except in the case referred to in paragraph 5, a period of time may not be extended or recovery in the previous situation may also be authorised in the case of proper and exceptional remedies and in the case of time limits with which the termination of the law under this law or special provisions is linked.

(11) The period may not be extended or recovery may not be authorised in the previous situation if one year has elapsed since the date of expiry of the original period.

(12) In doubt, the period shall be deemed to be maintained unless proven otherwise.

(13) No appeal shall be admissible against a decision on a request for an extension of the time limit or for a previous recovery. The request shall not have suspensory effect unless otherwise provided for in this law.

(14) The special arrangements set out in Section 60 apply to the authorisation of time limits for payment of the tax.

§ 15

Local inquiries

(1) The tax administrator is entitled to carry out local investigations with both the tax entity and other persons in connection with tax proceedings. In order to carry out a local inquiry, the tax administrator's staff shall be required to prove themselves by means of a service card of the tax administrator's staff.

(2) The tax administrator's staff shall have the right to access each operating building, room and place, including means of transport and packaging, accounting documents, records and information on technical data media, to the extent strictly necessary for the purpose of this Act, at the time of adequate investigation, in particular at the time of operation. It also has this right when it comes to dwellings that the tax entity also uses for business.

(3) The tax administrator's staff shall have the right to make or request an extract or a copy of the accounting documents, records or other information free of charge, including on technical data media. To the extent necessary to verify the data on technical data media, the tax administrator's staff shall be entitled to information on the computer programs used and shall be entitled to use the software in which the information was obtained.

(4) Where a tax entity carries out a tax activity outside its normal place of business, in a public place or in a place of activity, it shall, at the request of the tax administrator, be required to prove with a citizen's card or other personal document by which it can prove its identity. A foreign national shall be established by a permanent residence permit or passport.

(5) The tax body and third parties are obliged to provide the tax administrator's worker with all reasonable means and assistance necessary to carry out the local investigation effectively, in particular to provide him with the necessary explanations.

(6) The body to which the local investigation is carried out is obliged to lend to the tax authority the documents requested by it and other items outside its premises. Paragraph 16 (7) shall apply mutatis mutandis in this procedure.

(7) The tax administrator's staff may also provide for cases where their failure to ensure them could result in the possibility of additional proof of the facts needed in the tax proceedings. This measure shall be adopted in particular if there is a lack of proper proof of the origin of the commercial goods or goods, their quantity, price, quality or the proper settlement of financial obligations in connection with their import or purchase. At the same time, in the decision forming part of the Protocol, the tax administrator's staff shall set a time limit for the removal of doubts as to the matters covered. Things that cannot be reliably secured on the spot may be transferred at the expense of their owner or holder to a place where possible. Where necessary or appropriate for the purpose of proving this, the tax administrator's staff may take samples of the goods provided for free of charge for the purposes of closer examination or expertise. Samples taken in this way will be returned after expertise or examination, if their nature is accepted. In order to ensure that matters are carried out, the other shall be treated appropriately in accordance with Paragraph 38. If the goods secured under this provision cannot be recovered from their owner or holder because they are not known or have not been collected, even at the request of the tax administrator, or in respect of matters which are not freely negotiable, the tax administrator may decide to forfeit them to the State. If the tax administrator is not aware of the owner or the creditor of the secured goods, the decision to forfeit the case shall be published on the official record of the tax administrator for 60 days.

(8) A record or official record of the local inquiry shall be drawn up by the tax administrator's staff according to the nature of the inquiry. If there has been a case-finding in the local inquiry, the tax administrator shall transmit a copy of the report to the person in respect of whom the claim was made, even without his request.

§ 16

Tax control

(1) The tax controller's official shall examine or examine the tax base or other circumstances applicable to the correct determination of the tax with the tax body or at the place where this is most appropriate for the purpose of the check. Tax control shall be carried out to the extent strictly necessary to achieve the purpose of this Act.

(2) The tax body for which the tax control is carried out has an obligation in respect of the worker of the tax administrator

(a) to provide, by himself or his designated official, information on his own organisational structure, the workload of each department, the circulation and storage of accounting and other documents;

(b) to ensure appropriate place and conditions for carrying out tax checks;

(c) submit, on request, the records the management of which has been imposed by the tax administrator, the accounting documents and other accounting documents proving the economic and accounting transactions which are relevant for the correct determination of the tax liability or for which the tax administrator's staff has requested, and provide oral or written explanations to them if the tax administrator's staff has doubts as to their completeness, accuracy or veracity. In carrying out the tax control, the staff of the tax administrator shall be authorised under Paragraph 15 (3),

(d) not to conceal documents available to the tax entity or known to it where they are located;

(e) provide evidence proving his claim during the inspection;

(f) to allow access to any operating building, room, place and place of residence and means of transport which the tax entity uses either for business or related to the subject matter of the tax, to transport packages and to allow for negotiations with any of its workers;

(g) to borrow the necessary documents and other items outside the premises of the inspected body.

(3) For natural persons not engaged in business activities, paragraph 2 shall apply mutatis mutandis.

(4) The tax body for which the tax control is carried out has the right to:

(a) on presentation of the service card by the tax administrator's staff;

(b) be present at meetings with its staff;

(c) to submit evidence during tax control, or, where appropriate, to propose the submission of evidence which he himself does not have at his disposal;

(d) object to the procedure of the tax administrator's staff;

(e) to question witnesses and experts in oral proceedings and local inquiries;

(f) to comment before the end of the tax check on the outcome of the report, on the method of its finding or, where appropriate, to propose supplementing it;

(g) consult the tax administrator at any time at its usual official time on the documents taken over.

(5) The right referred to in point (b) of paragraph 4 cannot be reserved for a tax entity if a statutory body or a representative of a tax entity is present at the time of tax control.

(6) The arguments referred to in paragraph 4 (d) are dealt with by the tax administrator's staff closest to the supervisor to whom they are directed. The superior shall comply with the objection and ensure correction or shall inform the tax authority in writing of the reasons for which the objection cannot be complied. This decision cannot be relied upon separately.

(7) The tax administrator's staff shall confirm receipt of the documents and other items referred to in paragraph 2 (g) in the inspection report or separately on receipt. This procedure shall apply whenever there is a risk that such evidence will be destroyed, altered, introduced or otherwise rendered unnecessary. The tax administrator shall return the documents and other items to the audited entity within a maximum period of 30 days. In particularly difficult cases, in particular where the documents borrowed and other items need to be subject to external expertise, the authority directly superior to the tax administrator may extend that period. Such decisions shall not be subject to a separate appeal.

(8) The tax administrator shall draw up a tax control report on the result of the findings. It shall be co-signed by the tax authority and the tax administrator's staff after consulting the report. Unjustifiable refusal of signature by a controlled tax entity is irrelevant to the validity of the report of those findings, and this must be explicitly explained in the report by the controlled tax entity. A single copy of the control report shall be received by the controlled tax entity. The date of signature of the report shall also be the date of its delivery. If the result of a check finding is a fact justifying an additional tax determination, an additional payment notice may also be included in the tax control report. In determining the tax retrospectively, the tax administrator shall take into account all the circumstances identified during the tax control. If a tax entity refuses to take over the report or avoids taking over and consulting it, it shall be sent to it in a postal consignment with delivery.

(9) When carrying out a tax check at the premises referred to in point (f) of paragraph 2, where the lawyer is carrying out an attorney's trial or where documents or other media of information may be found containing facts which are subject to the obligation of confidentiality of the lawyer under the special legislation, the tax administrator's staff carrying out the tax control shall be obliged to request the cooperation of the Czech Bar Chamber ("Chamber '); the tax administrator's staff shall be entitled to be familiar with the content of such documents or other information media only in the presence and with the agreement of a representative of the Chamber, appointed by the Chairman of the Chamber from among its staff or from among lawyers. The opinion of the representative of the Chamber shall be indicated in the tax control report referred to in paragraph 8.

(10) Where a representative of the Chamber refuses to give consent pursuant to paragraph 9, the documents or other media of information, with the participation of the tax administrator's staff, the lawyer and the representative of the Chamber, shall be secured in such a way that no one can become aware of their content or destroy them or damage them in such a way as to thwart the purpose of the tax control; immediately thereafter the relevant documents or other media of information must be transmitted to the Chamber. The Chamber shall return these documents or other media of information to the lawyer without delay after the deadline for the submission of the application pursuant to paragraph 11 has expired in vain; if the application has been lodged in due time, the Chamber shall deal with them in accordance with the judgment of the court referred to in paragraph 11.

(11) In the case referred to in paragraph 10, the agreement of the representative of the Chamber may be replaced by a decision of the court pursuant to a special rule of law, on a proposal from the superior of the tax administrator referred to in paragraph 6.

§ 17

Service

(1) The tax administrator usually delivers official documents by post. However, it may also deliver these documents to its staff.

(2) It is delivered in an apartment, establishment, business room, office or working place where the person to be served (hereinafter referred to as the consignee) is staying. Documents addressed to the tax advisor shall be delivered in his office. Delivery outside these rooms is valid if reception has not been denied.

(3) If the rooms referred to in paragraph 2 are not available, they may be delivered wherever the consignee reaches them.

(4) Documents shall be served on the recipients in their own hands.

(a) which are expressly provided for in the law;

(b) if the date of service is relevant for the start of a period of time the failure of which could be linked to legal injury to the beneficiary,

(c) where the tax administrator so provides.

(5) If the addressee of the document to be served in his own hands has not been contacted, the service provider shall deposit the document at the local premises of the holder of the postal licence or at the municipal office and inform the consignee accordingly. If the consignee does not collect the document within 10 days of the deposit, the last day of that period shall be deemed to be the day of service, even if the recipient has not known of the deposit. The service authority shall, after a futile expiry of that period, throw the document into the home or other addressee of the used box, unless the tax administrator, on his own motion, excludes the transfer of the document to the mailbox. If there is no such box, the document shall be returned to the consignor tax authority and the information shall be posted on the official record of the tax administrator.

(6) If the recipient refuses to accept the document without justification, it shall be served on the date on which its receipt was refused; This must be brought to the attention of the recipient's carrier.

(7) Where the recipient has a full-power representative for the entire tax procedure, the document shall be served only on that representative. Where a representative of the beneficiary has a power of attorney limited to certain acts, the document relating to such acts shall be served on the recipient and his representative. If the recipient is to carry out something personally in the tax proceedings, the document shall be served on him and his representatives.

(8) Where a beneficiary who is abroad, a guardian or a representative in the territory of the country is present, the document shall be served on that guardian or representative.

(9) Documents addressed to legal persons shall be served on staff authorised to receive documents for such beneficiaries. Where they are not served, a document which is addressed to the person entitled to act as a beneficiary shall be delivered to any of the other documents of any of their staff members who accepts the document. The same procedure shall apply if the consignee has established a person to receive incoming consignments at the post office.

(10) The documents addressed to the tax advisor may also be delivered to its staff responsible for receiving the documents.

(11) Service to the persons referred to in paragraphs 7 to 10 shall be paid as service to the beneficiary.

(12) The document of service to the consignee shall be duly completed. Where there is doubt about the delivery of the service, or if the service is not delivered, the service may be demonstrated by other appropriate means.

(13) If the recipient cannot confirm the income for the inaccessible body, whether temporary or permanent, another adult shall sign as a witness and credit the reason. Where the recipient has died without an heir or has died without a successor in law, the effects of the service shall be imposed on the file.

§ 17a

Electronic delivery

The addressee, who has a data box accessible, shall be delivered preferably in accordance with the special legislation8c).

§ 17b

Ineffectiveness of delivery

(1) A addressee who, for a serious reason, has not been able to collect the document imposed within the statutory time limit may request the tax administrator who served the document to declare the ineffectiveness of the service.

(2) The application shall be lodged within 15 days of the date on which the addressee has actually become acquainted with the document served, but no later than 6 months after the date of service.

(3) If the tax administrator finds a reasoned request, it shall decide on the ineffectiveness of the service; the document shall then be deemed to have been served on the date of service of the decision of ineffectiveness of service.

(4) The periods provided for in paragraphs 47 and 70 shall not run from the expired date of the storage period until the date of service of the decision on ineffectiveness of service as regards the service of the decision aimed at determining or paying the tax.

§ 18

Service abroad

Beneficiaries whose residence is known and who may not have service agents shall be served directly. Where an official document is required to be served on the recipient's own hands, the document shall be sent to an international service, if the country of destination so permits. In other cases, it shall be served on the recipient's own hands via the competent authority of the State administration responsible for service of official documents to abroad.

§ 19

Service by public decree

(1) If the tax administrator does not know the residence or registered office of the recipient, the document shall be served by a public order, unless a representative is appointed in accordance with Article 10 (2). The same procedure shall apply where the addressee of the document at the place of his residence, seat or address of service which he has notified to the tax administrator is not staying.

(2) Service by a public order shall be carried out by hanging for 15 days in the usual place of notice of the place of deposit of the document with its precise designation. The notice of deposit of the document shall be posted, on the one hand, at the registered office of the tax administrator whose document is to be delivered to the recipient and, on the other hand, at the place of the beneficiary's last residence or registered office. The public order is issued by the authorities of the municipality, which will also confirm the period of suspension, for the request of the competent tax administrator. The last day of this period shall be deemed to be the day of service.

Citation	Act of the Czech National Council No. 337 / 1992 Coll., on the Administration of Taxes and Fees
Regulation Type	-
Author	-
Collection	Code of Laws

Date of Promulgation	01.07.1992
Effective from	01.01.1993
Effective until	-
Status	Valid

Act of the Czech National Council No. 337 / 1992 Coll.

Act of the Czech National Council on the Administration of Taxes and Fees

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