Government Decree No. 367 / 2020 Coll.
Government Regulation on the exceptional extension of time limits in the framework of international tax management cooperation in relation to the occurrence of SARS CoV-2 coronavirus
Valid
Regulation
Effective from 25.09.2020
Text versions:
25.09.2020
10.09.2020
367
GOVERNMENT REGULATION
of 7 September 2020
on the exceptional extension of time limits within the framework of international cooperation in the management of taxes in relation to the occurrence of Coronavirus SARS CoV-2
The Government orders pursuant to § 12e of Act No. 164 / 2013 Coll., on International Cooperation in Tax Administration and on the Amendment of Other Related Acts, as amended by Act No. 299 / 2020 Coll.:
Subject matter
This Regulation implements the relevant European Union Regulation (1) and provides for an exceptional extension of the deadlines for the automatic exchange of information notified by cross-border arrangements agents in relation to the occurrence of the coronavirus SARS CoV-2.
Extension of the notification deadline
(1) Deadline for the submission of notifications pursuant to Article VII of Act No 343 / 2020 Coll., amending certain laws in connection with the implementation of European Union tax legislation and in the field of the avoidance of double taxation, in the case of notified cross-border arrangements, the introduction of which took the first step in the period from
(a) 25 June 2018 until 30 June 2020, shall expire on 28 February 2021;
(b) 1 July 2020, shall expire on 30 January 2021.
(2) The deadline for the submission of the notification pursuant to Article 14n (1) of Act No 164 / 2013 Coll., as amended by Act No 343 / 2020 Coll., in the case of the notified cross-border arrangement, which was made available for the introduction, ready for introduction or the introduction of which the first step was taken by 31 December 2020, will expire on 30 January 2021.
(3) The deadline for the submission of the notification pursuant to Article 14n (3) of Act No. 164 / 2013 Coll., as amended by Act No. 343 / 2020 Coll., in the case of the notified cross-border arrangement, in respect of which the secondary intermediary itself or through another person or entity without legal personality has provided support, assistance or advice by 31 December 2020, will expire on 30 January 2021.
(4) The deadline for the submission of the notification pursuant to Article 14n (4) of Act No. 164 / 2013 Coll., as amended by Act No. 343 / 2020 Coll., in the event of a change of information on the typical notified cross-border arrangement, which took place by 31 December 2020, will expire on 30 April 2021.
Extension of the deadline for disclosure
The deadline for providing information on the notified cross-border arrangement pursuant to § 14s of Act No. 164 / 2013 Coll., as amended by Act No. 343 / 2020 Coll., notified by 31 December 2020, will expire on 30 April 2021.
Efficacy
This Regulation shall enter into force on the 15th day following its publication.
Prime Minister:
Ing. Babiš v. r.
Deputy Prime Minister and Finance Minister:
JUDr. Schiller, Ph.D., v. r.
1) Council Directive (EU) 2020 / 876 of 24 June 2020 amending Directive 2011 / 16 / EU in order to address the urgent need to defer certain time limits for the submission and exchange of information in the field of taxation as a result of the COVID-19 pandemic.
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Regulation Information
| Citation | Government Decree No. 367 / 2020 Coll., on the extraordinary extension of the time limits in the framework of international tax management cooperation in connection with the occurrence of the Coronavirus SARS CoV-2 |
|---|---|
| Regulation Type | Regulation |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 10.09.2020 |
|---|---|
| Effective from | 25.09.2020 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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