NSS ke lhůtě pro stanovení daně u srážkové daně

We would like to draw your attention to an interesting ruling of the Supreme Administrative Court, case number 5 Afs 24/2025, concerning the statute of limitations period for assessing withholding tax.

The court addressed the question of whether the tax audit of withholding tax was initiated in a timely and lawful manner. The complainant argued that the notice of the initiation of the tax audit arrived only after the statute of limitations period for assessing the tax had expired. According to him, a separate statute of limitations ran for each individual withholding, which was based on the obligation to withhold the tax by the specified deadline.

The court emphasized that the Income Taxes Act imposes an obligation on the tax-payer to submit an annual reconciliation. This reconciliation serves as the basis for assessing the tax. Since the law does not directly specify when the tax reconciliation should be submitted, the general provisions of the Tax Code apply. According to these, any tax return is submitted within three months after the end of the calendar year in which the tax should have been withheld.

The Tax Code further stipulates that the statute of limitations for assessing the tax is generally three years. It begins to run from the moment the deadline for submitting the tax return expires or when the tax becomes due.

The court therefore concluded that it is the annual reconciliation that is the tax return on which the statute of limitations for the assessment of tax is based nor the obligation to withhold and remit the tax by the specified deadline, nor any potential submission of a notification. This rule applies to both personal income tax and corporate income tax.

Authors:

Ladislava Zamazalová

Barbora Ptošková

Jana Svobodová