Účinná lítost a stanovení daně po uplynutí lhůty

In addition to cases of final conviction for tax offenses, the Tax Code also allows for tax assessment after the deadline in situations where the taxpayer voluntarily submits a tax declaration and simultaneously pays the asserted tax. This typically occurs in cases where the taxpayer seeks to eliminate criminal liability, for example, due to effective remorse.

To apply this procedure, three conditions must be met simultaneously. The taxpayer must submit a proper or supplementary tax return, must pay the asserted tax in full, and must inform the tax authority that they are doing so for the purpose of fulfilling effective remorse.

In such cases, the tax is assessed as of the date the tax declaration is received by the tax authority. If the taxpayer explicitly requests it, the tax authority will also impose late payment interest.

The tax authority will not carry out any procedures aimed at verifying the correctness of the asserted tax. There will be no procedures to eliminate doubts, nor will there be a tax audit. The assessment of whether the conditions for effective remorse have been met is solely the responsibility of the authorities involved in criminal proceedings. It should also be noted that the outcome of the criminal proceedings does not affect the already assessed tax.

The taxpayer is also not restricted in the ability to apply this procedure repeatedly. Submitting another supplementary tax return in the same matter is therefore not excluded.

Authors:
Ladislava Zamazalová
Karolína Moškořová