Žádost o vrácení přeplatku – kdy ji podat?

Application for repayment of overpayment - when to apply?

In today's alert, we would like to share with you a practical observation regarding the timing of submitting an overpayment claim.

Taxpayers incur an overpayment of tax on the last day of the tax return filing period, even in situations where the taxpayer files a tax return well before the deadline. If an overpayment of tax arises, it can be claimed by submitting an application to the competent tax authority.

As a rule, a 60-day period from the date of the request is applied to the request for reimbursement of the overpayment of tax under the Tax Code (§155), within which the taxpayer's tax account must have an overpayment of more than CZK 200 in order for the tax administrator to grant the request. Thus, if a taxpayer submits an application in April, for example, but the deadline for the assessment of tax does not expire until 1 July, then no overpayment will arise in the tax account within 60 days of the application and the tax office will be forced to reject the application for repayment of the overpayment.

However, if the taxpayer files the application for refund of the overpayment of tax at the same time as the tax return, the application will be subject to the provisions of section 38zf of the Income Tax Act, according to which the application will be treated as if it had been filed on the last day of the tax return filing period and the 60-day period will start to run on that day. The taxpayer can thus avoid the possibility of having to reapply because of the lapse of time. The simultaneous filing requirement is also met if the taxpayer files these documents as two separate filings immediately after each other. If you are interested, we will be happy to help you with the preparation of the application.

If you have any questions, please contact the authors of this article or the EY tax team with whom you regularly work.

Authors:

Ladislava Zamazalová

Jana Kovářová