Nový pokyn GFŘ k promíjení příslušenství daně

The General Financial Directorate (GFD) has published an update to the guideline on waiving tax accessories. The new wording is effective from September 15, 2025.

The update primarily responds to changes in the Tax Code, which since July of this year allows for the waiver of penalty of up to 100% in two specific cases.

The first case is when the cause of the penalty arises from a reason that can be justified considering the circumstances of the case. In this context, the GFD describes a single situation in the guideline: when a taxpayer submits an inadmissible additional tax return before the initiation of a control procedure, and the tax authorities use the data from this return in determining the tax. However, it is not excluded that the tax authorities may completely waive the penalty for other justifiable situations, referred to as "beyond the guideline."

The second case relates to a  previous sanction imposed in criminal proceedings, where the penalty may be waived to prevent double punishment for the same act.

If neither of the mentioned cases occurs, the possibility of waiving the penalty according to previous rules remains at up to 75%. In this assessment, the cooperation of the taxpayer in the proceedings leading to the tax assessment and general discipline in fulfilling tax and accounting obligations are key. The mentioned guideline contains further details.

Authors:

Jakub Tměj

Marek Šťastný