Act No. 280/2009 Coll. Tax Code

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(Effective from 1 January 2014 to 31 December 2014)

280/2009 Coll.

ACT

of 22 July 2009

Tax Code

as amended by Act No. 30/2011 Coll . , Act No. 167/2012 Coll . , Act No. 458/2011 Coll . and Law No 344/2013 Sb .

Parliament passed the Act of the Czech Republic:

PART ONE

INTRODUCTORY PROVISIONS

TITLE I

SCOPE AND PURPOSE OF ADJUSTMENT

(1) This Act regulates the procedure of tax authorities, rights and obligations of taxpayers and third parties, they incur in tax administration.

(2) Tax Administration is a procedure designed to identify and correct determination of taxes, and securing their payment.

(3) The basis for the finding and determination of the tax is a tax return, report or statement (the “good tax claim”) and additional tax return, report or additional follow-up bill (the “additional tax claim”) by the taxpayer.

(1) The administration of taxes are taxes that are receiving public budget or reducing the public budget income (the “repayment”).

(2) The public budget for the purposes of this Act

a) the state budget, state financial assets or reserve fund government departments
b) budget governing unit,
c) the state budget of the Fund or the National Fund
d) the budget of the European Union or
e) the budget, of which it lays down the law.

(3) taxes for the purposes of this Act

a) the sum of money which the law refers to as a tax, duty or fee,
b) cash benefits, unless the law provides that the proceeds of his administration under this Act;
c) cash benefits in the divided administration.

(4) The tax under paragraph 3 also includes a tax deduction, tax loss, or other means of taxation and the tax.

(5) Accessory tax means the interest, penalties, fines and costs if they are stored or generated by the tax law. Interest, penalties and fines for late tax claims following the fortunes of the tax.

Tax liability arises at the moment when the events that are subject to tax under the law or facts establishing this obligation.

This Act or its individual provisions shall apply if not covered by another law or tax administration.

TITLE II

BASIC PRINCIPLES OF TAXATION ADMINISTRATION

(1) The tax administrator shall proceed in the administration of taxes in accordance with the laws and other legislation (hereinafter referred to as “law”). Act for the purposes of this Act shall include an international agreement which is part of the law.

(2) The tax administrator is competent only for those purposes to which he was by law or conferred by law, and the extent to which he was entrusted.

(3) The tax saving rights and legally protected interests of taxpayers and third parties (hereinafter referred to as “a person involved in the administration of taxes”) in accordance with the law and uses requiring the performance of their duties only those resources that is the least burden and still allow achieve the goal of tax administration.

(1) Persons involved in tax administration have equal procedural rights and obligations.

(2) Persons participating in the administration of taxes and tax work together.

(3) The tax to persons participating in the tax administration to exercise their rights in relation to their act will provide them with adequate guidance about their rights and obligations when due to the nature of the act or be required by law.

(4) The tax is based, where possible, persons participating in the administration of taxes to meet. Officials are obliged to avoid rudeness in tax administration.

(1) The tax administrator shall proceed without undue delay.

(2) The tax administrator shall proceed in order to avoid unnecessary costs to anyone. For reasons of economy may take a tax for various management tasks together. The file or from a decision issued on the basis of these acts must be clear to which obligations and what was the result of these acts.

(1) The tax administrator shall evaluate the evidence in proving its discretion. The tax administrator reviews each piece of evidence separately and all evidence in their mutual relations, taking into account everything that the tax administration revealed.

(2) The tax administrator shall ensure that, when deciding factually identical or similar cases, avoid unwarranted disparities.

( 3 ) The tax is based on the actual content infringement or other facts relevant to the tax administration .

(1) Tax administration is public. Persons involved in the administration of taxes and public officers are required under the terms of this or another law to keep confidential all matters relating to tax administration attention.

(2) The tax administrator continuously checks the preconditions for the emergence or obligations of persons involved in the administration of taxes and make necessary action to ensure that those obligations have been fulfilled.

(3) The tax administrator may collect personal data and other information, if needed for tax administration, and only to the extent that is necessary to achieve the objective of tax administration.

PART TWO

GENERAL MANAGEMENT DUTIES

TITLE I

TAX MANAGER AND PERSONS PARTICIPATING IN TAX ADMINISTRATION

Part 1

The tax

(1) The tax administrator is the administrative authority or other public authority (hereinafter referred to as “public authority”) to the extent to which they have by law or under a law entrusted with responsibilities in the field of tax administration.

(2) The administrative body for the purposes of this Act, a body of executive power, authority local government body, authority and other legal or natural person, when they exercise responsibility in the field of public administration.

( 3 ) The tax authority has the capacity to be a party to civil proceedings in matters relating to tax administration and to that extent has sued 1 ) .

The power to tax

(1) The tax administrator

a) maintain fiscal control and other proceedings under the tax law,
b) carry out search activities,
c) monitors the implementation of obligations of persons involved in the administration of taxes,
d) calls for the fulfillment of obligations
e) provides for the payment of taxes.

(2) The tax authority for tax administration may establish and maintain registers and records of taxpayers and their tax obligations.

Officials

(1) The tax administrator shall exercise their powers by a public official.

(2) Official person is an employee who is directly involved in exercising the power to tax, or a person authorized to exercise the powers of the tax law or under the law.

(3) Official person proves his entitlement to capacity in tax administration service card, if so provided by law or otherwise.

(4 ) About who , in this case a public official , the tax administrator person involved in the administration of taxes on request to . Official person at the request of the person involved in the administration of taxes shall give their name, professional or similar designation , and in which departments the tax administrator is included .

The local jurisdiction

13 – § 15

(1) The local jurisdiction tax, unless otherwise provided, shall be governed

a) a natural person’s place of residence, for purposes of tax administration, the place of residence of a natural person, the address of permanent residence of a citizen of the Czech Republic, or address of registered place of residence of foreigners, and if not so resident individuals to determine the place is meant to cover the the Czech Republic, where a natural person primarily resides
b) a legal person of its head office, for purposes of tax administration established a legal person, the address under which a legal person registered in the commercial register or similar public register, or address, where the legal person actually resides, unless that person does not write to these registers .

( 2 ) If the taxable immovable thing is to manage taxes locally competent tax administration , in whose district the territorial scope of the immovable thing is .

(3) The charges concerned with the charging operation, the locally competent tax authority by a public authority which is competent to carry this out.

(1) If the same thing a few of the local tax authorities carry out the management of them, at which the proceedings were instituted soon as possible if the relevant local tax authorities agree otherwise, other tax proceedings commence or terminate the proceedings commenced.

(2) Conflicts of jurisdiction between the local tax administrator shall decide the tax which they are closest together senior. If no such tax shall be determined by the local jurisdiction of the Ministry or another central administrative authority in whose jurisdiction the matter belongs (hereinafter referred to as “central authority”).

The tax may be necessary to act outside the territorial scope of its circumference with respect to the taxpayer, the tax administration to the local jurisdiction.

Changing the local jurisdiction

(1) If a change in the local jurisdiction, the tax administrator shall promptly forward the file on taxes that can be set or choose to enforce the tax, which is newly relevant, and inform the taxpayer promptly. In the same range to join this part of the file and extract from a personal tax account the taxpayer.

(2) Tax Administration performs yet competent tax administrator until the relevant part of the file is newly assigned to the competent tax authorities.

Request

(1) Local tax authorities may appropriate the requested another tax matter jurisdiction of the same or lower level to perform tasks or sub procedure or other procedures, which alone could make it difficult or unnecessary expenditure of costs, or which could not perform at all.

(2) The requested tax performs the requested actions and acts to ensure the purpose of request, without delay or the reasons for which the request is not met.

(3) Disputes between tax authorities to perform the requested actions decided by the tax authorities which are closest together and requested her authority requesting tax.

Delegation

(1) At the request of the taxpayer or of the tax administrator may close together senior tax administrator to delegate responsibility for the performance of local government taxes in another tax matter jurisdiction if it is useful or if they are to perform emergency management duties necessary expertise, time filed an appeal against the decision of the delegation have suspensive effect.

(2) A change in circumstances under which the delegation has been decided or the circumstances relevant for the determination of the local jurisdiction decides to tax, which has taken the decision to cancel, modify or confirm the delegation, if it could be changed outside the territorial jurisdiction of the territorial scope of the circuit this tax, instead decides to close together senior tax; timely filed an appeal against this decision has suspensive effect.

Attraction

(1) senior tax administrator may refer the matter to take place the child tax

a) If the performance of tax administration required extraordinary expertise
b) to remedy the omission of protection against slave tax,
c) if the decision in the matter, which will have a major impact in the management of other taxpayers.

(2) timely filed an appeal against a decision under a) and c) has a suspensive effect.

Part 2

Persons involved in the administration of taxes and representation

The taxpayer

(1) The tax entity is a person of the taxpayer identifies the law as well as the person whom the law called the taxpayer or the taxpayer.

(2) The taxpayer has the rights and obligations concerning the proper identification and determination of the tax over the course of the period for tax assessment and tax payment period, which may require payment of arrears, even in cases where the taxpayer ceased to be.

( 3 ) The persons appointed under the Act, which carries out the obligations laid down by tax entities , especially the person administering the estate , trustee and liquidator shall have the same rights and obligations as a tax entity .

(1) If the taxpayer’s organizational unit, which is to undertake the duties set out the tax law, in particular the collection, reduction or security taxes, and where they are stored to the necessary documents, this organizational unit payers cash, if so provided by law.

(2) For cash payers is locally competent tax person in whose territorial scope of the district is located.

(3) cash payers exercise the rights and obligations of the taxpayer, if the taxpayer’s conduct and the person authorized to act for cash payers contrary, it is crucial negotiations taxpayer.

Third parties

Third party means a person other than the taxpayer, having rights and obligations in tax administration, or the rights and obligations are affected by the administration of taxes.

Proof of identity

(1) A person involved in the administration of taxes is required at the invitation of officials to prove their identity.

( 2 ) proved the person involved in the administration of taxes on an official invitation of identity , the tax administrator may ask for it to be identified by the competent security force 2 ) and further operation in tax administration not to allow her time to establish his identity .

Process capability

(1 ) A person involved in the administration of taxes in tax administration may act independently in the extent to which enjoys the full rights .

( 2 ) On behalf of the legal person is entitled to tax administration acts on its statutory authority , or a person who proves that he is authorized on its behalf by another law, one 3 ) .

(3) A legal person is entitled to instruct its employees or other individual who performs the activity of the legal person to act on its behalf before tax in the range of this remit. Proxy is a legal entity in tax administration is authorized to act on its behalf, may if granted by procuration to act independently.

(4) In the same case, on behalf of legal entities while remaining only one natural person, unless the statutory authority required to conduct a joint meeting of several persons. If a person acting or intended to challenge the tax, the tax administrator to the person whose name is treated, to appoint a representative.

(5) Paragraphs 3 and 4 shall apply mutatis mutandis to conduct business on behalf of individuals.

(6 ) The provisions relating to legal persons shall apply mutatis mutandis to the state organizational unit or branch or other organizational unit of the business establishment of a foreign entity and the other entity to whom the law confers on the exercise of the rights and obligations of persons involved in the administration of taxes .

Representative

(1) representative of persons involved in the administration of taxes is

a) the legal representative of the individual or guardian ,
b) appointed a representative,
c) Agent,
d) a common agent, or
e) a common representative.

(2) represented by an agent shall not preclude the tax in cases where personal presence is represented necessary, acted the represented directly, or to ask him to perform some tasks. Representation is required to meet the challenge of the tax. About this meeting or call promptly notify the tax representative.

The appointee

(1) The tax administrator shall appoint a representative

a) a person who does not have full procedural capacity to act in the administration of taxes , unless a legal representative or guardian, or if they can not represent it ,
b) a legal person who is not a person competent to act on its behalf, or if it is questionable who is authorized to do so,
c) a person of unknown residence or headquarters,
d) a person afflicted by temporary mental disorder which prevents her from tax administration to act independently, in these cases, the tax decisions based on expert medical opinion or
e) a person to prevent another obstacle that stood in tax administration operations

If you do not opt for an agent.

(2) appoint a tax representative of whom is the person to whom the agent provides the care, or other appropriate person. Decision on appointment of a representative tax administrator may issue only with the prior consent of the expected representative. If you can not appoint a representative as follows, suggests it from the list of Tax Advisers Chamber of Tax Advisors to request the tax administrator within 30 days of the request, with prior approval of the proposed representative is not required by the Chamber of Tax Advisors.

(3) The person can not be established, which may be reasonably considered to have such an interest in the outcome of the procedure, which justifies the fear that it will not properly protect the interests represented.

(4 ) Representation on the basis of the tax administrator shall expire if the appointed representative is no longer fully empowering or becomes ineligible to represent the loss of professional privileges.

(5) The tax cancels appointment of a representative on its own initiative or on application by a representative established or represented

a) If the agent cares about protecting the rights or interests represented,
b) if it appears that the representative has an interest in the outcome of the procedure, which justifies the fear that it will not properly protect the interests represented,
c) if the reasons the provisions or
d) other serious reasons.

The decision to cancel the appointment of a representative can not be appealed.

Agent

(1) A person involved in the administration of taxes can select an agent, except in cases where a tax administration to do something personally.

(2) Power of Attorney is to tax effective from the time of application of this tax.

(3) Power of attorney is effective even against another tax following a change in the local jurisdiction to tax that performs operations on request, as well as to other tax authorities, if they lead to the case for which the proxy is exercised.

(1) The Principal is obliged to define the scope and mandate, to show how the capacity, management or other procedures to apply full power.

(2) Unless the scope of authority defined or is not defined precisely, it will invite the principal tax administrator to adjust the power of attorney to the provisions of defects of administration shall apply mutatis mutandis. The deficiencies in defining the extent of power of attorney also notify the trustee.

(3) Power of attorney is effective against the tax until after the removal of defects. Effects of Agent submission made on the basis of defective power of attorney shall remain in force if there is to remove the defects within a specified period.

(4) If you opt for a new principal fiduciary, the moment of application of the new power of attorney for the tax power of attorney testified dosavadnímu Agents in the extent to which it was granted full power of new agents.

(5) The Commissioner, who is not domiciled or resident in an EU Member State, another State party to the Agreement on the European Economic Area or Swiss Confederation, is obliged to choose an agent for service of the registered office or place of residence in the Czech Republic, otherwise it will be for papers deposited with the tax effects of the delivery date of their release, in the case of decisions in other cases the date of the written copy.

(6) If the same case is the agent of the principal, the principal is crucial negotiations.

Limitation of authority

(1) In the same case may also be elected only one representative.

(2) the Trustee, unless the lawyer or tax adviser (the “Advisor”) is not entitled to choose another agent, with the exception of agent for service pursuant to § 28 paragraph 5

Joint representation

(1) arises if the taxpayer more common tax, shall be obliged to choose a common representative. If they do not challenge the tax office, they appoint a tax representative of the joint; § 26 shall apply mutatis mutandis.

(2) Decision on establishment of a common representative shall be delivered only to the agent, represented by the tax payers of the tax provisions of the common representative shall notify. Represented taxpayers against the decision on establishment of a common representative may not withdraw.

(3) For a joint agent to apply § 27 to 29 accordingly.

Consultant

(1) The taxpayer or his representative may act to take on a consultant.

(2) If a consultant frustrating negotiations, the tax administrator, or if does not lead to the imposition of corrective or disciplinary fines, ruled by a consultant from further negotiations.

TITLE II

DEADLINES

Specify the time limit to perform any act

(1) The tax administrator shall designate a person involved in the administration of taxes by the deadline for action in tax administration, where this is necessary and if it does not act.

(2) The period of time shorter than 8 days can be granted only in exceptional circumstances for simple tasks and particularly urgent. A deadline of less than 1 day the tax administrator may determine a person involved in the administration of taxes only with its consent.

(3) If the tax imposed by the obligation to which it binds specific period of time, the instruction must be included in this decision and the legal consequences of failure to comply with this deadline, as regards the period shorter than 8 days, must also be justified by the length of this period, and even if the decision is otherwise justify.

Counting time

(1) The period fixed by weeks, months or years commences on the day following the date of the event defining the beginning of the period and ends the end of the day, who with his naming or numerical designation as the day when the period started running . If such a day of the month falls on the last day of his last day.

(2) The period prescribed in days shall begin on the day following the date when the event defining the beginning of the period.

(3) the time period provided for less than one day is counted from the moment when the event defining the beginning of the period.

(4) falls to the last day falls on a Saturday, Sunday or holiday, the last day of the period the next working day, this does not apply if the period shorter than one day.

The period for tax

If the date on which the person involved in the administration of taxes made submissions, the date of the beginning of the period for issuing a decision or perform another act or if the tax is the beginning of the period derived from this day, the period shall be suspended from the date of the decision, which calls on the tax person participating in the tax administration to cooperate, the day will be the desired synergies.

Maintaining the limit

(1) The time limit is maintained, if not later than the closing date

a) made by an act materially and local tax,
b) lodged with postal service postal item containing a submission addressed to materially and locally competent tax administrator,

c ) given data message addressed substantively and local tax authority on the technical equipment of the tax administrator or technical equipment common to several tax authorities ( hereinafter referred to as ” technical device tax administrator “)

d ) report submitted data to the data box 5 ) materially and local tax .

In the case of a specified period of time shorter than one day, this time maintained, if desired act is done prior to its expiration.

(2) Unless the act is done objectively and local tax, the period maintained, if not later than the closing date of this act made a senior tax manager with another substance or the tax administrator.

(3) In case of doubt shall be retained for the period, unless proven otherwise.

Extension of deadline

(1) The tax administrator shall allow for an important reason of any person involved in tax administration extend the deadline set by the tax, if the request for extension is made before its expiry, under the same conditions it is possible to extend the statutory deadline and, if so provided by law.

(2) The tax administrator shall comply with the first request for extension of time, unless the time limit laid down by law, and extends the period at least for a period to the date of application is left of the period for which extension is sought, unless it is requested for a shorter period .

(3) Where there is no tax decision until the period which is to be extended by request, or if there is no decision within 30 days from the date of receiving the request, the request was granted. If a decision has not been fully complied with the request is notified after the expiry of the period for which extension is sought end run end of this period so many days after notification of this decision, how many days remained at the time of filing the application within the stipulated period.

(4) The tax administrator may, at the request of the taxpayer or on its own initiative, extend up to 3 months time limit for filing the proper tax claims. If you are subject to tax as income subject to tax in abroad, the tax administrator at the request of the taxpayer, in justified cases, extend the deadline for filing tax returns up to 10 months after the reporting period.

(5) can not be extended, if the deadline, the law which connects the extinction law.

(6) A decision on the request for extension is not applicable remedies.

Restoration period in the previous state

(1) A person involved in the administration of taxes is entitled to request the return of the tax period in the previous state.

(2) The tax administrator shall allow for an important reason the return deadline set by the tax law or tax administrator in the previous state if, before the application deadline has passed, and now the day of its expiration.

(3) A recovery period in the previous state must be filed within 15 days from the date when the reason ceased missed period.

(4) Restoration period in the previous state is not allowed when the last day of the missed deadline has passed more than 1 year, or as regards the period

a) for the determination of tax;
b) for payment of taxes or
c) for filing the proper tax or claim additional tax claims.

(5) In the event that the request for the return period in the previous state upheld, the decision to justify.

Protection against inaction

(1) A person involved in the administration of taxes is authorized to initiate close to the superior tax if the tax fails to procedures without undue delay, because

a) vain statutory period has expired, in which the tax administrator to act
b) failed to act within the deadline for the completion of an act usual in tax administration, or
c) has not issued a decision immediately after it has been gathering materials necessary for the decision.

(2) If the conditions referred to in paragraph 1, impetus can be given if the tax has not issued a decision, although three months have elapsed from the date on which it was made against the person who filed the complaint, that person or the last act of a procedure in which the estimated failure relates.

(3) The closest senior tax incentive check and, if justified, shall order within 30 days after receipt of the tax administrator to rectify the situation. Fails to remedy the tax administrator within 30 days of receipt of this order, promptly remedies the closest senior tax manager and actions taken shall inform the person who lodged the complaint.

(4) does not find the closest senior tax incentive reason to, postponed it and the person who filed the complaint, shall notify within 30 days stating the reasons. If the reason for the rejection of complaints that the tax authorities have compiled evidence needed for decisions stated in the notice and information about which documents are still missing.

TITLE III

DELIVERY

Part 1

General provisions on notifications

Methods of service

(1) The tax administrator served the document

a) at a hearing or other act or
b) electronically.

(2) it is not possible to effect service under paragraph 1 shall deliver it to the tax authorities by letter delivered

a) the operator of postal services
b) a public official charged with delivery or
c) any other authority as required by law.

( 3) The postal service can deliver the document only if closed by postal contracts 6 ) is obtained by postal service obligation to deliver the package containing the document in a manner that is determined to deliver this Act.

Delivery into their own hands

Into their own hands served the document, if

a) the date of delivery is decisive for the beginning of the period specified by law or by the tax administrator,
b) as provided by law, or
c) to determine the tax.

Service representatives

(1) If the person to whom the document is delivered, agents, deliver the documents to the representative only, to the extent of his power of attorney.

(2) Where a person whose ratios are affected by service of documents, to do something personally delivered the document to her and her representatives. The delivery day for the beginning of the applicable time limit is the concurrent delivery of such person and its representative day delivery of documents, whichever is later.

Part 2

Electronic delivery

Service by the data box

A person who has made available data box is delivered electronically by other legislation 5).

Part 3

Service by mail

General provisions on the service by letter

(1) A person whom the document is delivered or its agent for tax administration (the “addressee”), as well as the person who receives the addressee for the document, the document can be delivered in an apartment in the place of business, at work or wherever will be caught.

(2) addressee or the person who receives a document for the addressee is obliged to call the person who delivers or document through which the document is delivered to prove their identity and provide other necessary information for delivery.

Serving individuals

(1) A natural person shall be delivered to the address of its place of residence, the address recorded in the Population Register Information System, to which were to be served or the address of residence abroad.

( 2 ) the service of documents that relate to the business activity of a natural person , the relevant provisions on the service of legal persons . If not a natural person registered as an entrepreneur in a public register , it delivers the address of the place of residence.

(3) If an individual requests the tax on the service to another address in the Czech Republic, the document is delivered to this address.

(4) A document addressed to the addressee shall be delivered directly to the recipient. If the addressee of the document to be delivered into their own hands, at delivery reached, the document is saved and the addressee notifies the appropriate way to take it within 10 days of pick up.

(5) A document that is not delivered into their own hands, and whose receipt should be confirmed directly delivered to the addressee or another appropriate individual who is at the address for service or the surrounding area of residence, if they agree with the fact that submits the document to the addressee. It is not possible to deliver this, the document is saved and the addressee notifies the appropriate way to take it within 10 days of pick up.

(6) A document that is not delivered into their own hands or whose acceptance is not to be confirmed by the addressee, it can also deliver to the house by inserting the addressee or other containers used or other appropriate place.

Delivery of legal persons

(1 ) A legal person shall be delivered to the address of its registered office . Foreign legal person shall be delivered to the address of the branch or other organizational unit of its commercial branch established in the Czech Republic , where it relates to document the activities of the branch office or other organizational units .

(2) If a legal person shall request the tax on the service to another address in the Czech Republic, the document is delivered to this address.

(3) If the addressee of the legal person is entitled to accept the document a person authorized to act on behalf of the legal person. A document that is designed into their own hands, can deliver to any employees of a legal person or other appropriate individual who is in the place of delivery or staying nearby, if they agree with the fact that submits the document to the addressee.

(4) If, at the address for service of documents into their own hands or other documents, the assumption is also confirmed encountered a person authorized to accept the document under paragraph 3, the document is saved and the addressee notifies the appropriate way to take it within 10 pick up days. The document, which was picked up by the deadline, the tax may be delivered to the residence address of the person authorized to act on behalf of the legal person pursuant to § 24 paragraph 2, if the address of his place of residence unknown.

(5) For service to public authorities shall apply mutatis mutandis the provisions of paragraphs 1 to 4

Saving documents

(1) The document is saved

a) tax, the document is served, or tax, which was a delivery request, or
b) the postal service if delivered through it.

(2) The notice to store documents that are inserted into the house used by the addressee or another mailbox or to another suitable place to ask the addressee to accept the document and give it the designation of the tax, the document is delivered to whom it is delivered, where and from whom and at what hours of the day the document is ready for pickup, while the addressee in writing to instruct on the legal consequences of not collected.

(3) no previous delivery attempt can save the document, if the addressee has requested in writing in advance of the person serving the document or through which the document is delivered, the storage of documents.

Effects of delivery

(1) A document that is delivered into their own hands or whose acceptance to be confirmed by the addressee, the delivery time of receipt of the consignment, which includes service of documents, the addressee or another person authorized to accept documents by law.

(2) fail to collect the address stored in the document within 10 days of storage, the document is considered the last day of that period to be delivered, even if the addressee does not learn to save.

(3) If the addressee refuses to accept it considers this document to be delivered on the date of its adoption was denied, and document tax returns, while the addressee will learn the legal consequences of refusing cooperation. If you can not refuse to co-writing lessons to pass, you can leave the house used by the addressee or another mailbox or at another suitable place.

(4) If the stored document to be served by postal service, immediately notify the sender tax on expiry of deposit period.

(5) Documents in which vain deadline for their pick-up, throws a person performing home delivery to the addressee or other containers used, unless it excludes pre-tax. If no such mailbox, or if such addressee familiar with the contents of the document by the tax excluded, the document is sending tax returns.

(6) If the addressee to ensure that documents are not delivered to him after the lapse of time for their pick-up thrown in the house or used by another mailbox, this method of tax addressee familiar with the documents delivered previously excluded.

Ineffective delivery

(1) address used by serious and unforeseeable reason not previously saved the document within the time limit to pick up, the tax administrator may request that the document delivered, a vote of ineffective delivery.

(2) The application must be submitted within 15 days from the date of delivery to the addressee of documents actually met, but no later than 6 months from delivery.

(3) Where a tax request justified, by a delivery inefficiency, or reject the application, the document is then considered delivered on the date of notification of the decision a vote of ineffective delivery.

Part 4

Special methods of delivery

Delivery of public notice

(1) public notice, the document is delivered

a) a person of unknown residence or registered office, if this person is a representative appointed pursuant to § 26 paragraph 1 point. c) as well as the person who is not known or
b) in proceedings in which shall be delivered to large or indeterminate number of recipients.

(2) public notice put up the tax for at least 15 days on its official board and simultaneously publish it in a manner allowing remote access. Public Order contains a notice of where to save the document with her name and giving the pick-up.

(3) The document is delivered to the addressee on the date of the document collection. Fail to collect the addressee of a document served public notice within 15 days from the date of posting on the bulletin board tax, it shall document the last day of that period to be delivered.

(4) The public tax decree marked the day of its posting on the bulletin board and the day of its removal.

(5) When delivered to the persons referred to in paragraph 1 point. a) or mass předpisným list, publish a public notice issued under paragraph 2 at the request of the tax also municipal office of the addressee’s last known residence or registered office or local authority in whose territorial scope is subject to tax.

Delivery of mass předpisného list

(1) If the law provides that tax the taxpayer předpisným massive tax list, make mass předpisný tax list for inspection for at least 30 days, indication of tax, as well as place and time when the mass předpisného can see the list, published tax public notice that you put up at least 30 days.

(2) The date of delivery of mass předpisného list shall be the thirtieth day after its disclosure.

(3) By consulting the list of mass předpisného taxpayer only disclosed the information relating to tax him down.

Part 5

Proof of delivery

(1) Shipping documents are to be delivered into their own hands or the takeover to be confirmed by the addressee shall acknowledge receipt delivering a duly completed, which is a public document.

(2) The notification shall indicate where the chosen method of delivery and the circumstances that occurred during delivery

a) the term tax, which delivers the document,
b) the addressee and the address to which it is delivered,
c) identification document to be served,
d) the method of service
e) information about the day and how to save the document if the document was saved, and the date when it was ready for pickup, if different from the date of deposit,
f) the date of service of documents or the date of its return to the tax
g) an indication of the date on which the refusal to accept the document, the method of instruction on the consequences of refusal and the reasons for the refusal

h ) the name and signature of the person who took the document , or the name of the person who refused acceptance thereof ; case of a person other than the addressee , indicating its relationship to the addressee , and if delivered personally shall also constitutes evidence of entitlement to receipt of the document for the recipient,

i ) the signature of the person who sent the document to be served to the addressee or a document imposed , confirming the accuracy of the information on the receipt and delivery procedure , with the name .

(3) If the loss, destruction or damage of receipt, or if not properly filled, transmission may be by any other means, for example, the addressee of the procedure clear that he was delivered.

(4) If the officer does not deliver the document using a sealed envelope with a return receipt, proof of the service of the document into their own hands on a copy of the particulars under paragraph 2. a), f), h) and i).

(5) When delivered at the hearing, or other act made in the tax administration, demonstrates the service of a document into the hands of the signatures of officials and the addressee in the report. Effects of delivery will occur even if the addressee has refused to sign the Protocol. Refusal to sign and the reasons for such denial shall be recorded in the log.

(6) If the addressee can not acknowledge receipt of the document to be served to physical indisposition, signs with another adult as a witness and credited reason for which there can be no acknowledgment of receipt of the addressee, the signature of that person’s signature is replaced by the addressee.

TITLE IV

PROTECTION AND INFORMATION

Secrecy

(1) Official and persons involved in the administration of taxes are bound to secrecy about what’s in tax administration learned about the situation of others. This does not apply to the taxpayer in respect of information obtained or used in the administration of its taxes.

(2) The taxpayer may tax or any other person involved in the administration of tax exempt obligations of confidentiality concerning the data relating to him, and data that were used in proving his responsibility in tax administration, data indicating the scope and purpose of the exemption. Expires if the taxpayer has no legal successor, or dies without an heir to, has the authority to waiver of confidentiality Minister of Finance.

(3) The obligation of confidentiality does not apply to information publicly known or available to the public from public administration information systems.

(4) breach of confidentiality is not generalized disclosure of information obtained during the administration of taxes, which does not relate to that person.

(5) Any breach of confidentiality does not provide the information officer

a) an official or other person of the same tax for the exercise of its powers,
b) an official person in performing duties in matters of archival or
c) a person involved in the administration of taxes to the extent that they are its rights and obligations of tax administration affected.

(1) A breach of confidentiality does not provide the tax information obtained in Tax Administration

a) Ministry of Finance under the Act on Combating Money Laundering and Terrorist Financing Act or the implementation of international sanctions,
b) Office for Protection of Competition in fulfilling reporting obligations in respect of public support provided by the tax administrator,
c) the court in the case of

1) a hearing initiated by the taxpayer in respect of its tax administration,

2) applying the tax law in tax administration, or

3) information needed for decisions on maintenance,

d) an administrative authority which conducts the proceedings on administrative offenses, which relates to infringement in tax administration,
e) Ministry of Labour and Social Affairs in the exercise of its powers and other social security institutions in exercising their jurisdiction in the case of data which may require these authorities to the extent necessary to carry out tasks within their competence,
f) health insurance, if the data necessary for determining the payment of premiums for general health insurance, these insurance companies in the exercise of its statutory powers to require contributors who are taxpayers,
g) the Supreme Audit Office, as well as other control authorities, if made within the scope of its powers under the control of the approved plan and control activities may check if the tax administration,
h) of the Czech Statistical Office, in the case of data necessary for the purposes of compiling the national accounts of the European Communities to the management and statistical registers
i) the Chamber of Tax Advisers of the Czech Bar Association or the disciplinary proceedings with its members, as well as the authority to appoint an expert or interpreter for the management of its appeal ,
j) to the competent public authority for the consideration of a claim under the Act on Liability for Tax Administration exercise of public authority decision or incorrect official procedure,
k) the Ombudsman if the investigation carried out under other legislation.

(2) A breach of confidentiality also does not provide the tax information obtained in the administration of taxes for purposes of criminal proceedings when requested by the prosecutor and the court indictment in connection with an explanation of the circumstances indicating that it was committed

a) any of the offenses of tax and fee, which covers the breach in tax administration,
b) the offense of which such notification, or report a crime
c) the offense subsidy fraud, misrepresentation crime data relating to economic and property crime and damage the financial interests of the European Communities,
d) any of the offenses against the exercise of public powers and public officers, one of the offenses of official persons, one of the offenses of bribery and the offense of obstructing an official decision, or
e) an offense indicating counterfeit and altered money, forgery and falsification of public documents, illegal production and possession of the Great Seal seals and official stamps.

( 3 ) The tax authority has the obligation to notify under Law 7 ) , if the performance of its activities actually suggesting that it was committed one of the offenses listed in paragraph 2

(1) The tax administrator shall provide information pursuant to § 53 of the purpose and scope defined by law. The extent of the information takes the form of tax administration by providing an official record or report.

(2) The tax administrator may provide information under § 53 of the procedure agreed in a written agreement between the tax, which collects information, and the relevant public authority.

(1) The tax administrator creates the conditions for compliance with the duty of confidentiality. This also applies to access and protect data stored in electronic form.

(2) Persons who are acquainted with that provided by the tax, it can only be used for statutory purposes and are bound by the information regarding the obligations of confidentiality under this Act. To create conditions for the observance of confidentiality, the competent public authority, that the information requested.

(3) A breach of confidentiality shall also use information obtained during the administration of taxes for the benefit of bringing negotiations person required by this obligation or any other person or use such information for conduct that might cause someone harm.

(4) an official duty of confidentiality does not expire if the person ceases to participate in the exercise of the powers of tax authorities.

Information obligation for the tax

(1) The tax administrator shall determine and publish

a) the office hours for the public, which can in particular be made orally in the administration of or access to documents, and working for the tax, which is open registry tax,
b) the electronic address of its filing, the form of technical data media reports, the format and structure of data messages, which is eligible to receive,

c ) a list of qualified certificates 4 ) officials or electronic mail address at which the list is ,

d) other options to make filing through other technical means,
e) the account numbers, which accepts payments and method of marking payments to these accounts by taxes, the management of his rights and
f) the types of taxes that can pay by direct debit pursuant to the Act governing the payment or payment concentrated by operators of postal services and the conditions in which these payments must be observed.

(2) The tax administrator shall disclose information under paragraph 1 on its official notice board and in a manner allowing remote access.

(3) The tax administrator shall publish appropriate information on regulations relating to the scope of this tax, and information about their changes.

Provision of information to tax

(1) Duty to provide information upon request to tax the public authorities and persons

a) keep records of persons or things,
b) provide the services to be subject to tax
c) conduct proceedings in cases where the subject is subject to tax liability or
d) obtain other information necessary for the administration of taxes.

(2) Health insurance companies are obliged to request the tax administration to provide data that are by law entitled to collect.

( 3 ) The banks , including foreign banks , savings and loan associations and credit institutions ( hereinafter referred to as ” payment service provider ” ) are required to request the tax administration to provide account numbers, information about their owners , the balance of cash accounts and their movements and figures on loans, deposits and deposits 8).

(4) postal operators are obliged to request the tax administration to provide data on postal items, postal orders and leased postal compartments, including on their recipients and tenant.

(5) Businesses providing publicly available telephone service are required to request the tax administration to provide information about the parties that collect publicly available telephone services.

(6) Publishers of periodicals are obliged to request the tax administration to provide the name and address of the client’s ad published on the label.

(1) Public authorities and persons specified in § 57 are obliged to provide free of charge on request tax information provided, to the extent necessary for tax administration.

(2) Data referred to in paragraph 1 shall be provided individually or in the extent and manner agreed between the provider of data and the tax administrator.

(3) The tax information may require pursuant to § 57 only if it can not be obtained from official records, which he leads, the tax administrator may request necessary information from the persons referred to in § 57 only if they can not be obtained from another public authority.

( 1) The Supreme Audit Office and other control bodies 9 ) transmit without a request to the competent tax information mentioned in the audit logs that are related to tax administration.

(2) Control authorities identified data will provide the tax authorities within 30 days of the inspection carried out by the findings.

TITLE V

DOCUMENTATION

Protocol

(1) The oral traditions and negotiations in tax administration shall prepare the tax report.

(2) The tax administrator may take the action, which, by law shall draw up minutes, video or sound recording annexed to the Protocol; of this fact prior notice to persons who participate in this operation.

(3) The report must contain in particular

a) the subject of negotiations,
b) the place of meeting,
c) dates of the beginning and conclusion of negotiations
d) the designation of a tax official who carried out the act,
e) data allowing identification of individuals who participated in the act,
f) A description of the hearing,
g) identification of documents and other documents cast an act or substance of the documents submitted for consultation
h) provided guidance and expression of enlightened persons,
i) the proposals of people who participated in the act, or their objections against the contents of the log,
j) a statement to the tax proposals or objections raised.

(1) The protocol decisions are announced at the hearing.

(2) The decision announced at the hearing, calling on the recipient’s decision to exercise the right or to meet obligations, shall be served by passing a copy of the Protocol, this protocol does not contain the official stamp of the national emblem.

(1) If the protocol dictated aloud, it should be read aloud before signing it and write that to happen, and indicate what it was before the signing of a repaired or otherwise changed. Crossed points must remain legible.

(2) The tax administrator shall record all observations logged things, proposals and objections raised by persons involved in the negotiations and logged their opinion on them.

(3) After marking all the proposals, reservations, express to them, repairs or changes in the protocol, which must be read aloud again, unless dictated aloud protocol, the protocol signed by the person involved in the negotiations and logged an official person.

(4) Refusal to sign and the reasons for refusal shall be recorded in the log. Refusal to sign in or out before signing the Protocol, without sufficient reason, does not affect the applicability of the protocol as evidence. It must be a person involved in the negotiations logged advance notice.

(5) The tax administrator shall send a copy of the signed protocol taxpayer if they attended meetings or also at the other person involved, if requested.

(6) The tax administrator corrects errors in the protocol in writing and numbers, and other obvious mistakes so that the original entry remains legible.

Endorsement

(1) The major operations in tax administration that are not part of the report, the tax administrator shall prepare an official record, which captures the facts that are related to tax administration, found mainly oral communication, announcements, notes, telephone calls, content and other materials spisových .

( 2 ) The official record signed by an official person he has produced , indicating the time at which was the original , this does not apply if the official record is drawn up by the official responsible electronically in a manner enabling the identification and detection of changes in the contents of the official record .

File

(1) Documents relating to the rights and obligations of the taxpayer is based on the file, which results in the relevant tax authorities. These documents are especially

a) documents containing submissions
b) A written copy of the judgment
c) protocols,
d) the official records.

(2) documents in the exercise of tax administration means the physical release, as well as a data message if it does not exclude the nature of things.

(3) The file also includes video and sound recordings.

(4) The paper is divided into

a) by the fiscal management
b) part of the recovery of taxes,
c) a section on additional responsibilities in tax administration, which is a procedure,
d) part of the search,
e) section on the management of disciplinary fines.

(5) The individual parts of the file must contain a list of all documents which they are based; documents on file with the one in chronological order, shall be marked with individual serial numbers and are maintained under a common reference mark.

(1) to search the file based

a) documents which may be applied in proceedings as evidence if its disclosure of taxpayer frustrate or undermine the goal of tax administration, the purpose of operation or jeopardize the objectivity of evidence
b) documents which may be used in determining tax aids such as the disclosure of taxpayer would jeopardize the interest of another taxpayer or other persons involved in the administration of taxes,
c) the official records or reports submitted explanations unless they are used as aids
d) documents used solely for tax administration.

(2) The documents founded in the search pursuant to paragraph 1. a) in this section can be left until an evaluation of evidence. In the case of evidence that are applied within the tax, they can leave the longest of the search to the start of discussion of tax audit report.

(3) The transfer of documents from the search part of the file to the appropriate parts of the file must be evident from the list of documents, which document, on file in the of the search, was transferred to that section, under which the serial number and what date.

Inspection of files

(1) The taxpayer is entitled to the tax authorities to look into parts of the file relating to its rights and obligations that mark, with the exception of the search, under the same conditions, the taxpayer entitled to consult a personal tax accounts in the tax records of his tax obligations .

(2) The taxpayer is entitled to consult the list of documents contained in the file search. From such an inventory must be provided by the apparent content of individual documents.

(3) is not jeopardized the interest of another taxpayer or other persons involved in the administration of taxes or the goal of tax administration, tax administrator may, in justified cases, where it is necessary for the further conduct of the proceedings, allow insight into the search documents in the file.

(4) permission to see the file can be used during office hours for the public, if the tax will not allow access to the file during working hours outside of office hours for the public.

(1) The tax on any purchases access to the file according to the case report or official record, stating which parts of the file to the taxpayer granted access.

( 2 ) blind persons will read the file . The tax administrator guides allow blind people to see the file and the request will also allow audio recording .

(3) At the request of the taxpayer takes the tax part of the file which can be seen, verbatim copies, copies, transcripts or proof of the facts contained therein and issue the taxpayer. At the request of the taxpayer’s tax also verify their compliance with the contents of the file. The acquisition documents and issue a verification clause endorse.

(4) In clause the verification of compliance with the file state tax

a) whether the copy, duplicate or copy agrees literally with the original document from which it was acquired, and whether this document is the original, copy, copy or counterpart of and how many sheets or sheet is composed
b) the number of sheets or sheet that contains the apostille,
c) place and date of verification,
d) the signature of officials and official stamp of the national emblem.

(1) The tax administrator hiring competent public authority of the dossier, which concerns the subject of proceedings for which it is granted as provided in § 52 and 53

(2) The tax, which lent the file in the appropriate public authority, a loan for him to inspect the file, make excerpts and copies, and if there are serious circumstances, may require the temporary provision for the purposes of tax proceedings.

(3) A public authority which is part of the loan file, ensure compliance with the conditions of confidentiality, the borrowed documents from the file search will ensure compliance with the terms of this authority under § 66th

Tax Information Box

(1 ) The tax , which is to the hardware, provides tax entity information collected in the file and personal tax account for this tax entity also via remote access in scope and structure , in which the information is collected in tax information box tax entity , which is established on the technical equipment of the tax administrator .

( 2 ) The tax administrator shall publish a manner allowing remote access

a) the fact that it is technically equipped for the establishment of tax information box ,

b ) the scope and classification of information soustřeďovaných tax information mailbox and frequency of updates,

c ) the conditions and procedure for access to tax information box ,

d ) identification of tax administrators , who collect information on the same technical equipment tax administrator .

( 3 ) To exercise jurisdiction over matters relating to tax information box is locally competent tax administrator pursuant to § 13 first paragraph

The opening and closing of tax information Clipboard

(1 ) The tax administrator shall establish or abolish tax information box within 15 days of receipt of the tax assessment.

( 2 ) The tax administrator shall establish ex officio tax information box tax entity that has been made available to the data box and which has not yet been established tax information box , without delay after the disclosure of the data box .

Inspection of the tax information box

(1 ) The right of access to tax information box is

a) the taxpayer,
b) a representative of the taxpayer, under the condition that the

1 ) authorized to represent the taxpayer in tax administration in an unlimited range with all the tax that collects information on the same technical equipment tax administrator , or

2) authorized to access tax information to the clipboard.

( 2 ) The authorization for representation pursuant to paragraph 1 . b ) must be filed with the competent tax administrator ; § 29 paragraph 1 shall not apply.

( 3 ) access to tax information box can be based on log data through reports in the format and structure published by the tax

a) signed by a recognized electronic signature or

b ) to verify the identity of the subscriber in a way that others can log into the data box.

TITLE VI

MANAGEMENT AND OTHER PROCEDURES

Part 1

General provisions on procedures and other procedures

Submission

(1) An act of the person involved in the administration of taxes, aiming to tax.

(2) Submission is assessed according to the actual content and regardless of how it bears.

(3) The submission must be clear who is making what is covered and what is proposed.

(1 ) Submissions may be made in writing or orally in the data message

a) signed by a recognized electronic signature,

b ) data sent through the mail, or

c ) to verify the identity of the subscriber in a way that others can log into the data box.

(2) Written submissions and oral administration in the records must be signed by the person making the submission.

(3) Effects of administration has also made an act to tax the use of data messages without a recognized electronic signature or to use other transmission techniques that are eligible to receive tax if such filing within 5 days from the date when the tax administrator, confirmed or repeated manner specified in paragraph 1, this deadline can not restore the previous state.

(4 ) The tax shall publish a manner allowing remote access , which administration may be so in a way pursuant to paragraph 1 . c ) .

(1) The application for registration, notice of change of registration data, the proper tax or claim additional tax claims may only be made on a form issued by the Ministry of Finance or the print output from a computer printer that has the information, content and layout of the data consistent with this a form.

(2) The forms and designated them annexes, which are part of the administration, may require only the information necessary for tax administration.

(3) pursuant to paragraph 1 may also be made in the data message structure, format and published by the tax authorities sent as specified in § 71 paragraph 1 or 3

(1) Filing shall be made to the competent tax authority.

(2) A service which is done through a data message using the remote access shall be taken on a technical device or through the tax data box tax.

(3) The tax administration to confirm the request made in writing or data message. In case of a data message sent to the technical device tax, the adoption of this device administration confirmed the appropriate time of receipt of this data report.

(4) Submission, which proceedings are brought, the one who did it, amend or withdraw until the tax authorities issued a decision in the matter. Withdrawal of the submission is not acceptable for filing, to which the person involved in the administration of taxes required by law, either directly, or to challenge the tax.

Defects of administration

(1) If the filing defects for which is not eligible for consideration, or defects for which can not be expected to manage the effects of taxes, the tax administrator shall invite the person who made a submission to remove the defects identified by his order, and within that provides.

(2) It shall include instruction on the consequences associated with marked defects neodstraněním.

(3) the defects will be remedied in the submission deadline, the administration looks like it was done properly and on time. In the absence of defects removed by filing, filing becomes ineffective expiry of the deadline, as the tax takes the official record and notify the petitioner, notice is not necessary if the petitioner to call for removal of defects not made against any tax act.

Assignment

If the tax against which the filing was made or secured payment may hold proceedings in the matter, filing or payment shall be forwarded to the tax administrator and shall inform the petitioner.

Language

(1) During the administration of taxes in question and documents shall be made in the Czech language.

(2) The documents written in any other language than Czech must be presented in the original text, and simultaneously translated into Czech language, if the tax fails to state that such a translation is not required, or that requires a certified translation, such a statement can make the tax on its official board for an indefinite number of documents in the future.

( 3 ) Anyone who does not speak the language of the proceedings , the right to an interpreter 10) registered in the register of interpreters hired by them at their expense .

(4 ) A citizen of Czech Republic belonging to national minorities , which traditionally long and live in the Czech Republic, 11) , the tax administrator the right to make submissions and to act in the language of their ethnic minorities . Unless the tax administration official person skilled in the language of a national minority , procure the interpreter citizen registered in the register of interpreters. Interpretation costs and costs of translation in this case, the tax administrator .

( 5) A hearing shall designate the tax authority at its own cost sign language interpreter by another legal regulation 12 ) . Deaf person who does not speak sign language, the tax administrator shall appoint a mediator who is able to communicate with it using the clear articulation. Deaf-blind person to be appointed under the same conditions mediator who is able to communicate with it using speech for deaf-blind .

Exclusion of public officers

(1) officer from the procedure or other procedure for the administration of taxes excluded for bias if

a) the subject of proceedings or other action or right or obligation to the people close to her,
b) in the same case management or other procedure involved at a different level, or
c) its relationship to the person involved in the administration of taxes or subject to other taxes raises doubts about its impartiality.

(2) A person involved in the administration of taxes is entitled to object to bias an official as soon as it learns. Officer shall immediately notify the official party standing at the head of the tax circumstances suggesting bias.

(3) Official person whose impartiality is reasonable doubt, may, pending a decision on whether it is excluded, to make things only in emergency operations.

(4) Whether the person is an official ruled out the official decides a person standing at the head of the tax, if it is excluded, determine the place of her other officer that is not excluded by the official person in the relationship of subordination. If such nepodjaté official, the official will ask the head of a person standing closest to the tax supervisor tax to the tax dožádal another to perform acts whose performance would be biased belonged to an official person, if the senior manager does not tax these operations alone.

(5) When in doubt about impartiality officials standing at the head of the tax administration will decide whether it is excluded, the closest senior tax administrator, in the event that the exclusion of the public officers, decide on the delegation under § 18 to another tax.

(6) The provisions of the preceding paragraphs shall not apply to an official standing at the head of central administrative authorities.

(7) The decision on whether the officer is excluded, the official shall be delivered to the person and the taxpayer. If any proceedings to whether the officer is excluded on the basis of the objections of another person involved in the administration of taxes, the tax administrator by the outcome of this procedure shall inform. A decision on whether the officer is excluded, is not applicable remedies.

(8) The provisions of paragraphs 1 to 4 and 7 shall apply to experts and interpreters accordingly.

Part 2

Procedures for the Administration of Taxes

Search activity

(1) The tax authority searches and evidence and finds taxpayers fulfill their obligations in tax administration before and during the proceedings.

(2) Search operations are performed by the tax without interaction with the taxpayer.

(3) In the search business tax

a) verifies the completeness of registration or registration of taxpayers,
b) identify information relating to income, property and other facts relevant to the finding, determination and payment of taxes,
c) collects and processes information and makes use of information systems in the range under § 9, paragraph 3,
d) furnish the necessary explanations
e) carry out local investigations.

(4) The tax that is not a local jurisdiction may conduct a local investigation and without request.

Explanation

(1) The tax administrator in the search business obtains the necessary explanations to verify facts relevant to the goal of tax administration, if these facts can not be tested by another official procedure.

(2) Everyone is obliged to file a tax explanation, the explanation for denial shall apply by analogy to § 96 paragraph 2 to 4

(3) The explanations can not be used as evidence.

(4) to give explanations of the tax administrator shall prepare an explanation of the nature of the protocol or official record.

Local investigation

(1) The tax administrator may make a local investigation. Under this procedure, in particular, tax searches and evidence examination conducted by taxpayers and other persons involved in the administration of taxes, as well as a place where it is due to end, the best local investigation.

(2) to implement local tax inquiry may invite a person whose presence is required as appropriate.

(3) The conduct of investigations by the tax administrator shall make the nature of the investigation report or official record.

(4) The tax administrator may make video or audio recording of facts documenting the course of action, as pre-inform the persons involved in this operation.

(1) Official person conducting a local investigation in due time the subject of local investigation, especially in time of operation, the right of access to land, any operational buildings, rooms and places, including vehicles and shipping containers, the accounting records or other information even on technical data carriers, to the extent necessary to achieve the objective of tax administration. This right is also the case of dwellings which the taxpayer currently uses for business, it is necessary and can not find the relevant facts in another way.

(2) The tax administrator may make or request from the accounting records or other information or a copy of the statement, even on technical data carriers.

(3) To the extent necessary to verify entries on technical data carriers have the right to tax information on the use of computer technology and programs can use the software in which the information was acquired.

(1) The taxpayer and other persons present shall be required to provide official person who carries out a local investigation, all the resources and assistance necessary to effectively implement the local investigation.

(2) Persons, in which the local investigations carried out, are obliged to lend him the requested tax documents and other things necessary for the administration of taxes outside their premises, or the tax administrator shall these things according to § 83rd

(3) The tax administrator may ask the person for which the local investigations carried out, remove or request for a closer assessment expertise or samples of things. Samples thus obtained is returned after the assessment of expertise or, if permitted by their nature.

(4) Loan documents and other things or taking of samples confirms the tax on the receipt or withdrawal. Seized documents and other items or samples tax returns to the person from whom it was received, within 30 days of receipt or withdrawal. In particularly complex cases, especially if it is to be borrowed documents and other items or samples subjected to external expertise, may extend this period closest to the superior tax authority, if the reasons for the lease duration, this period may be important reasons extended repeatedly.

(1) The local tax investigation can provide things that can serve as evidence if it is reasonable concern that later would not be appropriate to evidence at all or only with great difficulty.

(2) The seizure of property tax administrator may by its nature

a) take over the thing and move in the location
b) indicate on security matters and the matter left in place without preventing access to things or
c) indicate on the matter and ensure the receipt of all the means that allow access to this matter, to provide areas where these things are found, the official seal.

(3) If a local investigation to the seizure, submit the tax duplicate of the protocol, which includes the decision on seizure of property, without the person’s request.

(4) If the reasons for the seizure of property, tax decisions to provide secured immediately canceled and the matter returned to the owner or the person from which it was taken.

(5) If you can not write a seizure protocol, writes about the official record of the reasons for which the protocol was not possible to write the decision on seizure of property in this case announced separately.

(1) If the loan or seized items can not be returned to their owner or the person who loaned, or from whom the security was taken because it is not known or not collected their belongings, even to challenge the tax or in respect of things whose sale is prohibited or which are traded without authorization, the tax administrator may decide to forfeiture to the State; timely filed an appeal against this decision has suspensive effect.

(2) If the tax owner or secured borrowed things unknown, the decision on forfeiture posted on the bulletin board tax for at least 60 days.

(3) In the case of things whose owner is unknown, enter the tax in the recipient’s decision as the owner instead of day, time and place of seizure or lease, or other circumstances or spelling out details.

Tax inspection

(1) The tax audit, tax obligations, the claim of the taxpayer or other circumstances relevant to the finding and determination of tax related to one of fiscal management.

(2) Tax inspection is carried out for the taxpayer or in a place where it is due to the purpose of controlling the most appropriate.

(3) The tax object of control examines the tax within a defined range. Scope of tax audits during the course can expand or narrow down the procedure for its initiation.

(4) The tax inspection can be performed for more than one tax proceedings relating to a taxpayer. The tax administrator may initiate tax audits and tax management for further extension of the ongoing tax audit for any tax procedure.

(5) The tax control, which relates to events that have been defined in accordance with the controlled range, it can be repeated only if

a) the tax authority finds new facts or evidence which could not be without fault, the tax imposed in the original tax base control but doubts about the correctness or completeness of the evidence has established tax claim or the taxpayer, tax control steps can be repeated only to the extent that corresponds to the newly discovered facts or evidence, or
b) the taxpayer shall act by which changes its existing claim; so you can repeat tax inspection only to the extent that corresponds to changing the current allegation taxpayer.

(6) The tax administrator shall inform the taxpayer of the reasons for repeating the tax when it was launched.

(1) The taxpayer is obliged to provide tax start and execution of tax audits.

(2) The taxpayer holding the tax inspection conducted, has the right

a) be present at meetings with employees or other persons carrying on its activities,
b) submit during the tax audit evidence or propose implementation of evidence that he is not available,
c) refute the doubts expressed by the tax administrator.

(3) tax body that is made tax inspection, perform the duties under § 82 and shall

a) provide a suitable place and conditions for the implementation of fiscal control
b) provide the necessary information about the organizational structure, job description of each of the bodies, the rights of individual employees or other persons providing the activity and storage of accounting records and other information, it does not apply to residential customers,
c) submit evidence proving his claim
d) to allow negotiations with its employee or any other person who carries on his activities
e) not to conceal evidence that is available, or where he knows where they are located.

(4) The tax administrator in the implementation of the tax also powers under § 80 to 84

(1) Fiscal control is initiated the first act to tax taxpayer, in defining the subject and scope of tax audit and tax which will determine the tax liability or the taxpayer to verify the claim, or other circumstances relevant for the detection and determination of correct tax. If during the tax change local jurisdiction can complete tax audit tax administrator who initiated it.

(2) does not allow the taxpayer to initiate tax tax audit, it may be to the tax administrator called.

(3) In the notice, the tax

a) place of beginning of the tax
b) the subject of tax audit,
c) the period for which the course starts on the day of delivery, in which the taxpayer is obliged to disclose tax day and time within the tax office hours when it is ready to launch tax audits, this deadline is not extended.

(4) The date that the taxpayer is obliged pursuant to paragraph 3. c) indicate must occur no later than the fifteenth day after the date of expiry of the period specified in the request and must be communicated to the tax of at least 3 working days before the proposed start date of a tax audit.

(5) fails to challenge the taxpayer under paragraph 2 by the deadline, without disclosing the tax compelling reasons for which can meet the challenge, or if not make the deadline communicated to initiate and then carry out tax audits, tax administrator may determine the tax according to equipment or to arrange a tax as provided in § 98 paragraph 4

(6) ineffective lapse of time specified in the notice becomes effective under § 148, paragraph 3, and there is no impediment to filing additional tax returns or to charge an additional tax that should be subject to tax audits.

(1) The initiation, progress and ending of the tax shall make tax tax audit report, which contains the result of inspection findings, including evaluation of the evidence found during a tax audit and reference to reports or official records

a) signed by the beginning of the tax officials and taxpayers,
b) meetings held during fiscal control,
c) matters arising out of the tax act
d) Providing the taxpayer with the result of the inspection findings
e) a statement containing the taxpayer’s claim, suggestions or objections of the taxpayer to determine the outcome of the inspection,
f) the tax position of individual claims, suggestions or objections of the taxpayer.

(2) The tax administrator shall inform the taxpayer of the result of the inspection findings, including evaluation of the evidence found so far, and submit it to him for comment.

(3) At the request of the taxpayer’s tax a reasonable period in which the taxpayer can express the outcome of the inspection findings and propose amendments. Barring a basis of this statement to change the outcome of the inspection findings, you can not discuss the tax audit report outlining his other additions.

(4) tax audit report signed by the taxpayer and controlled by an official person. The tax administrator shall forward a copy of the signed tax audit report to the controlled taxpayer. By signing the tax audit report is completed the consultation, tax audit report is considered to be announced, while the ending of the tax.

(5) refuses to be controlled by the taxpayer familiar with the tax audit report or discuss it with her or avoiding discussion, he delivers it to the tax authorities in their own hands; day delivery of tax audit report is considered a day of discussion and completion of tax audits .

(6) Refusal to sign tax audit report audited taxpayer without sufficient reason, does not affect the applicability of the tax audit report as evidence. About this must be clearly shown to be controlled by the taxpayer instructed. Moment unjust denial of signature effects occur also discussion, announcements tax audit report and completion of the inspection.

How to remove doubts

(1) If tax specific doubts about the accuracy, completeness or evidence filed proper tax or additional tax claims and other claim documents submitted by the taxpayer or the accuracy of the information contained therein, shall require the taxpayer to remove these doubts.

(2) The tax administrator shall call his doubts in a way that allows taxpayer to express them, incomplete data added confusion to explain to correct false information or veracity of the data showed and presented evidence as to remove these doubts.

(3) The invitation to the taxpayer provides the tax deadline to remove the doubt of not less than 15 days, and teach him about the consequences associated with neodstraněním doubt or failure to comply with the deadline.

(4) If follows from the claim filed proper tax or additional tax claim that the taxpayer has incurred a tax deduction, tax issues in cases of doubt call for the removal of doubt, within 30 days from the date of such filing has been made but not earlier than the last day deadline for submission of tax due or claim additional tax claims.

(1) The procedure for the avoidance of doubt, the tax administrator shall make the nature of the response protocol or official record, stating the statement or evidence on the basis of doubts considered as wholly or partially removed, and the reasons for any remaining doubts.

(2) Unless the removal of doubts, and the amount of tax had not been sufficiently convincing, the tax administrator shall notify the taxpayer outcome of a procedure to remove the doubt. The taxpayer is entitled to 15 days from the date on which he was acquainted with the present result of the procedure to remove the doubt, make a proposal to continue taking evidence with the request for additional evidence.

(3) If the tax administrator finds reasons to continue the inquiry, will launch a range of reasons, tax audits. If it finds tax reasons to continue the inquiry, issued within 15 days from the date the taxpayer filed a petition to continue the inquiry, the decision to calculate taxes.

(4) does not provide the taxpayer assistance necessary to remove the doubts, the tax administrator may establish a tax based on the materials.

Part 3

Conduct of the procedure

Initiation of proceedings

(1) The procedure is initiated on the day when the Tax was the first service in the case made by a person participating in the administration of taxes, or the date when the tax person involved in the Tax Administration announced the opening of proceedings.

(2) fail to comply with its obligation to the taxpayer to make filing instituting the proceedings, the tax administrator shall initiate proceedings ex officio, as soon as it finds the evidence of this obligation.

Evidence

(1) Proof by a competent tax or requested by the tax administrator.

(2) The tax administrator shall ensure that the facts relevant to the finding and determination of taxes were identified as completely as possible, and not only bound by the suggestions of taxpayers.

(3) The taxpayer demonstrates all the factors which must be placed in the regular tax claim additional tax claims and other filings.

(4) If required by the proceedings, the tax administrator may ask the taxpayer to prove the facts necessary for the correct determination of taxes, provided that the necessary information can be obtained from its official records.

(5) The tax administrator showing

a) a statement of its own documents,
b) the facts relevant to the use of legal presumptions or legal fiction,
c) the facts refuting the credibility, relevance, correctness or completeness of mandatory records, accounting records and other records, documents and other evidence relied on taxpayers,

d ) the facts relevant to the assessment of the actual content infringement or other factors ,

e) the facts relevant for the application of the aftermath of a breach in tax administration.

(6) If the proposed participation in the management of third party taxpayer is obliged to communicate simultaneously with a proposal for tax information required by that third party and information about who really seeks the participation of the third party to prove or explain, or other reason for participation. If the proposal is accepted, the tax administrator shall notify the taxpayer, stating the reason.

(7) The tax administrator, after completion of inquiry determines that the facts considered proven and which are not on the basis of evidence which, on the evaluation of the evidence shall make an official record, if this evaluation does not in any other documents in the file-based.

Evidence

(1) The evidence may be used for all documents, which can be determined by the actual situation and to verify facts relevant to the finding and determination of taxes and which are not obtained in contravention of law, even those that were obtained before the procedure. This is particularly the taxpayer claims, documents, expert reports, witness statements and examination of the matter.

(2) The conditions referred to in paragraph 1 may be used as evidence and all documents submitted tax other public authorities, which were obtained by them for the conduct of proceedings and evidence taken from other tax proceedings or acquired in the administration of taxes, other taxpayers.

(3) If the base transmitted under paragraph 2 of Protocol of the testimony, the tax proposal on the taxpayer will testify in the proceedings of this tax liability.

(4) Public authorities and persons who have documents and other things necessary for the administration of taxes that may be of proof in tax administration are obliged under the terms of § 58 to request tax documents or copies of them and other things to give or lend for examination to the provisions of § 96 paragraph 3 shall apply mutatis mutandis. If required by the purpose of the proceedings may request a tax official verification of the copy.

List

(1) The instrument issued by a public authority within the limits of its competence, as well as the instrument which by law is declared public, confirms that it is a statement by a public authority which issued the deed, and unless proven otherwise, and confirms the truth of what is it certified or confirmed.

(2) The tax administrator may require verification of the authenticity of the stamp and signature on the document issued by a foreign state, if necessary, in management, especially if doubts about the authenticity of the documents.

(3) For an instrument for the purposes of this provision shall also report data.

Expert evidence

(1) The tax administrator may appoint an expert to prove the grounds of the finding and determination of tax;

a) if the decision depends on an assessment of issues which need expertise that is not tax or
b) unless the taxpayer expert opinion, unless this duty required by law, even to challenge the tax.

(2) Decision appointing the expert shall be delivered by experts, timely filed an appeal against this decision has suspensive effect. Decision on appointing the expert shall be delivered to taxpayer also is against it can not exercise the remedies.

(3) If requested by the tax expert opinion, the taxpayer, in which case must be filed expert report, required in its preparation of an expert appointed to cooperate. If the expert opinion necessary assistance of other persons, they can save tax by that duty, and to the extent necessary for an expert opinion; timely filed an appeal against this decision has suspensive effect.

(4) If in case the taxpayer carried out an expert examination, the taxpayer has a right to be present at this hearing and ask the experts questions related to administered expertise. The fact that it will be implemented questioning the experts, the tax administrator shall notify the taxpayer in time.

Witnesses

(1) Every person is obliged to testify as a witness on relevant circumstances in the administration of taxes on other people, if he is aware and must testify truthfully and nothing nezamlčovat.

(2) Denunciation may deny those who would thereby incriminate himself or those close to him.

( 3 ) As a witness can not be heard by those who would violate the obligations associated with the secrecy of information under other legislation 13) , or imposed by law or recognized by the duty of confidentiality 14) , except when such obligation or by the competent authority in whose interest this the obligation .

(4) The tax administrator shall instruct before questioning the witness about the possibility to refuse to testify, on the obligation to testify truthfully and nothing nezamlčovat and the legal consequences submitted false or incomplete testimony.

(5) The taxpayer has the right to be present at the hearing of a witness and ask him questions in proving their rights and obligations. The implementation of the testimony of tax the taxpayer in due time, there is no risk of default.

(6) The notification taxpayer’s testimony on the implementation of the tax administrator shall sign the case in which a witness will testify, and the designation of a witness if there is no danger that would defeat the purpose statement.

Notebooks obligation

(1) The taxpayer, who in the course of his trade or employment conducted in cash is required to keep records of such payments, if not record data on such payments in other records set by law.

(2) The tax administrator may impose a tax entity, in addition to the records prescribed by the law to keep specific records needed to identify and correct determination of taxes.

(3) Notebooks obligation under paragraph 2 imposes the tax decision. The decision must be clearly stated record of data, their classification and arrangement, or links to documents on which the record is maintained. The tax decision imposing record-duty amend or cancel if you change or fell off the reasons that led to its imposition. These decisions can be appealed within 15 days of their receipt; timely filed appeal shall have suspensive effect.

(4) The tax administrator can verify already during the tax year the implementation of proper record-taxpayer obligation, to require evidence on which a continuous recording, and the decision to impose the obligation to remove defects. This decision may be appealed within 15 days of its receipt; timely filed appeal shall have suspensive effect.

(5) Records, records and documents covered by the record-obligation, the taxpayer must keep to the deadline for determining the tax to which they relate.

Tools and negotiation of tax

(1) failure by the taxpayer in proving the matters referred to it by any of its legal obligations, and consequently the tax can not be based on the evidence, the tax administrator determines the tax based on the materials in its possession or to procure, even without the assistance of with the taxpayer. The application of this procedure for the determination of the tax shall be indicated in the decision.

(2) If the tax duty based on the materials, taking account also of the identified circumstances which result in benefits for the taxpayer, even if it were not realized.

(3) materials are particularly

a) evidence that were not challenged by the tax administrator,
b) given an explanation
c) comparison of comparable taxpayers and their tax obligations,
d) own knowledge of the tax collected in tax administration.

(4) did not demonstrate the taxpayer their claims relating to his tax liability and tax can not be adequately or reliably based on the materials, which is available to tax, tax tax tax entity to negotiate. Negotiation of tax is logged and the amount of tax shall be agreed in a decision which has elements of decisions and tax assessment that accompanies this Protocol; against this decision is not applicable remedies.

Question

(1) If there is a procedure in question, which has finally decided the appropriate public authority, the tax is bound by such decisions. Other issues on which to decide another public authority may assess the tax itself. It can also give rise to the competent public authority to initiate proceedings or request the taxpayer or other person participating in the tax administration to submit a request for proceedings before the competent public authority within a period determined by the tax administrator.

(2) The tax administrator can not make a judgment about whether the crime was committed, an offense or an administrative offense and who is responsible for it, even on matters of personal status.

The summons and demonstration

(1) The tax administrator shall summon the person concerned in the administration of taxes, whose personal involvement in the proceedings or other procedure for the administration of taxes is necessary, and the summons shall state when, where, how and why things should come together and highlight the legal consequences of failure to , including the possibility of demonstration. The summons shall be delivered into their own hands.

(2) In the event that the person summoned fails to appear without sufficient reason, even after repeated summons, the tax administrator may issue a decision on the presentation and ask for a demonstration of its competent security force, which has the power to demonstrate by other legislation.

(3) The demonstration of the person’s demonstration delivered by a person who hits on the basis of this decision carries; against this decision may not apply remedies.

Decision

(1) The tax authority imposes obligations or confers rights or claims to rights and obligations established by law.

(2) The decision issued is the moment when the act was made to his delivery, a decision that is not delivered, is issued at the time when it was signed by a public official.

(3) The beneficiary of the decision is one to whom the duty imposed by law or assessed or declared right or obligation established by law.

(4) equal rights or impose the same obligation is the same reason the same consignee decision only once.

(5) The decision shall be communicated to all its recipients. The recipient of the decision effective upon its announcement.

(6) Notification of Decision for the purposes of this Act, a service of the decision or another way to familiarize the recipient on record with a decision.

(1) Decision contains

a) the term tax, which issued the decision
b) reference number, the number of the payment order,
c) designation of beneficiary decisions
d) statement indicating the law under which the decision was made, and if the payment obligation, the amount and account number of the payment service provider, to be repaid,
e) to meet the deadline, if need be ascertained,
f) information, whether it is possible to appeal against the decision at what time it is possible to do so, at which the tax shall be brought, along with a warning about the possible exclusion of suspensive effect,

g ) the signature of an official with the name and job title and official stamp , this requirement may be replaced by a recognized electronic signature of an official,

h) the date when the judgment was signed.

(2) The decision shall state the reasons unless specified otherwise by law.

(3) The justification stating the reasons the tax statement or statements of decision and information on how to deal with objections and proposals put forward by receiving the decision.

(4) The grounds of the decision was based on the evidence, the tax shall also state that fact has to be established with such considerations in assessing the evidence led, that the evidence relied on its findings of fact and as a matter examined legally.

(1) A decision that is effective, and against which no appeal is final.

(2) A decision that is effective, enforceable against him if no appeal or if an appeal has no suspensive effect, and the elapsed time to perform if it was fixed.

(3) At the request of the recipient’s decision marked the tax clause in the original decision final or executory.

Corrections of obvious errors

(1) The tax administrator shall correct obvious errors in writing, numbers and other obvious mistakes in the copy of the decision appeal the decision.

(2) correction of obvious errors in the tax assessment decisions can be made only when the deadline expired for the tax assessment. It is a decision issued on payment of tax, period ends with the expiry of the deadline for paying taxes. In other decisions, the period considered under the tax obligations with which the decision relates repaired.

Nullity of the decision

(1) Nullity finds and declares the decision of its own motion at any time, tax senior tax closest to that decision. It is a decision issued by the official person standing at the head of the central administrative authority determines nullity decision and declare the official party on the basis of the proposal set out her commission.

(2) is trivial decision, if

a) the tax was not to issue the subject-matter jurisdiction,
b) suffers from defects which render them apparently internally contradictory or legally or factually impossible to carry out or
c) is issued on the basis of another nicotného decision issued by the tax.

(3) The declaration of nullity shall be delivered to all recipients of the decision which declares the nullity and can not be appealed against. At the same time the tax declared worthless all subsequent decisions, issued, or which was issued by the tax authorities subordinate to him.

(4) If the consecutive decisions issued by various tax authorities, declare nullity of the decision and any subsequent decision of the tax, such as that of the tax closest together senior.

(5) The complaint, which did not tax authorized, and defer filing shall notify within 30 days.

Discontinuance of proceedings

(1) The tax decision procedure stops if

a) a person involved in the administration took its tax administration, opening the proceedings, back when the law does not withdraw,
b) it is clearly inadmissible legal filing

c ) A person whose rights and obligations are to be decided , disappeared without a legal successor,

d) submission was made in the matter of which has already been finally decided, unless a decision on interim or preliminary nature,
e) can not proceed for reasons specified by law, or
f) management has become obsolete.

(2) If any of the grounds of discontinuance of his only object, stop the proceedings only in this section.

(3) If the discontinuance of the proceedings pursuant to paragraph 1. c) the tax decision and can not deliver it to exercise remedies, this does not apply in the case where multiple addressees of the decision. The date of receipt of the decision shall be the date in the file.

Costs

(1) Costs borne by the tax administrator, with the exception of recovery of arrears and costs incurred by a person involved in the administration of taxes, or to which the person was involved in the administration of taxes required.

(2) If the call is attended by the tax administrator, third person, it belongs reasonably incurred reimbursement of cash expenses and lost earnings, unless another law provides otherwise, this also applies to costs incurred in the search business. In the case of a legal person, it belongs reasonably incurred settlement costs, in particular cash expenses and wages.

(3) A claim for a third person may apply for the tax on which the proceedings took the challenge, along with supporting evidence for claims by up to 8 days of participation, otherwise the claim lapses.

(4) If the tax administrator appointed by a person involved in the administration of tax agent or common representative, entitled to pay the cash expenses reasonably incurred and loss of earnings or remuneration under another law for acts that represent the things done efficiently. Claim may be submitted by the tax administrator, who appointed a representative, the individual acts, but not later than 20 working days after the agent was made last act in the matter, otherwise the claim lapses. The tax administrator may, at the request of the representative to provide adequate backup.

(5) The claims raised by the tax administrator shall decide within 15 days from the date of application and within 15 days from the date of this decision points out the benefit conferred by the payment of legitimate claims. This decision may be appealed within 15 days of its receipt.

(6) has paid the tax costs of inaction or failure to the taxpayer, may impose the obligation to pay these costs taxpayer and pull them from a personal tax account the taxpayer; costs incurred by the joint agents are transferred to the taxpayers represented by jointly and severally. Prescribed replacement costs is due within 15 days of this final decision.

(7) In determining the cash expenses, resulting in a replacement ticket, subsistence allowance and reimbursement of the documented accommodation shall apply mutatis mutandis the relevant provisions of the Labour Code.

(8) The extent to which they are paid cash expenses, excluding expenses under paragraph 7, compensation for loss of earnings, and the procedure for their determination and payment of the Ministry of Finance decree.

TITLE VII

REMEDIES AND SUPERVISORY EQUIPMENT

Part 1

General provisions on remedies and supervisory resources

Use of provisions and supervisory resources

(1) A judgment given in tax administration may be revised based on

a) an appeal, which is an appeal,
b) an extraordinary appeal, which the application for license renewal proceedings, or
c) the supervisory agent, which is the recovery procedure and regulation of the decision.

(2) A decision issued by the central authority or public official standing at its head, appeal may be filed. The appeal decision officer standing at the head of the central administrative authority on a proposal by an appointed commission. The proceedings on the appeal shall apply mutatis mutandis to the appeal, does the nature of the matter.

(3) When decided on appeal or supervisory official means a person standing at the head of the central administrative authority, such decisions can not be except as provided in § 119 paragraph 2 and § 122, paragraph 2 below to review the appeals and supervisory resources under this Act.

Part 2

Board of Management

General provisions on appeal

(1) The recipient may appeal a decision against the decision of the tax, unless the law provides otherwise. The appeal is admissible only if directed against the Decision.

(2) The decision marked a challenge to which the tax decision invites the recipient to exercise the rights or obligations, can not be separately appealed, unless the law provides otherwise.

(3) An appeal shall be filed with the tax administrator, whose decision is challenged by appeal.

(4) An appeal may be filed within 30 days of receipt of the decision against which appeal is made, even before the delivery thereof.

(5) The appeal has no suspensive effect, unless the law provides otherwise.

(1) In case of missing, incomplete or incorrect instruction pursuant to § 102 paragraph 1 point. f) an appeal may be lodged within 30 days of receipt of appeal decision under § 104 if it was issued within 3 months of receiving the decision against which appeal.

(2) If the instruction permitted the appeal even when the law does not permit, and if appealed, the appeal will stop.

(3) If the instruction erroneously granted suspensive effect of appeals if the Act does not confer on him, has timely filed an appeal suspensive effect.

(1) Recipient decision may waive their right to appeal the Board until the expiration of the period; day waiver of the right to appeal the decision of, against which the act was done, legally. If the management of multiple addressees of the decision and all waived their right to appeal, the decision becomes final day when he did so the last one.

(2) Until the decision on the appeal is issued, appeal the appellant may modify, amend or withdraw.

(3) On appeal the withdrawal of the appeal procedure is stopped and a decision that was challenged by this appeal, it becomes final. If you took all the appellants filed an appeal back, the appeals process is stopped on withdrawal of the appeal of the appellants and the last day of this decision becomes final.

(4) If the appeal can make some decisions and beneficiary appeals, if only one of them, tax office, which issued the contested decision, it shall send a copy to other recipients of the appeal decision and invite them to be given to the appeal within the specified comment period which not be less than 15 days.

(5) If before the end of the appeal procedure to change the local jurisdiction will tax appeals, which issued the contested decision and his closest senior tax manager.

(6) If no time limit for tax assessment, tax administration, which on appeal, finding out, the contested decision to revoke the tax assessment and appeals process stops.

Particulars of appeals

(1) Appeals shall have the following elements

a) the term tax, which issued the contested decision,
b) designation of the appellant,
c) the reference number, the number of the demand for payment or other unique identification of the decision against which appeal is directed,
d) a statement of reasons in which they are perceived irregularity or illegality of the contested decision,
e) identification of evidence of the claim on the facts that are stated in the appeal,
f) a proposal to amend or repeal the decision.

(2) Where an appeal filed defect that prevents proper hearing, the appellant asks the tax administration to complete the lesson on the course must be completed, and provides for a reasonable period of not less than 15 days.

(3) If the appellant defect that prevents proper hearing of the case, the notice of appeal was filed properly and on time, otherwise the tax appeals process stops.

How the tax administrator of First Instance

(1) The tax administrator, whose decision is challenged by appeal,

a) decide on the appeal itself, if it fully complies with this decision and not in conflict with expression of addressees of the decision pursuant to § 111, paragraph 4,
b) decide on the appeal itself, if it meets only partially and the rest is rejected and this decision is not inconsistent with the observations of addressees of the decision pursuant to § 111, paragraph 4, or
c) reject the appeal and the appeals process stops when no further appeal is filed or were filed after the deadline.

(2) If the tax administrator, whose decision is challenged by appeal, to assess all the information in an appeal from the results already performed management, complete the necessary tasks.

(3) If the tax administrator, whose decision is challenged by appeal, he decides on the appeal, refer the appeal to the relevant part of the file and its opinion without delay an appeal body.

Procedure of the Appellate Body

(1) the Appellate Body is a tax senior tax closest to the contested decision.

(2) The appeal authority shall review the contested decision by reference always to the extent required in the appeal. Appellate Body is not bound by the suggestions of the appellant, even if the appeal Unclaimed actually influence the decision to the detriment of the appellant.

(3) If we go out in the examination irregularity or illegality in the appellant unutilized but which can affect the verdict on the appeal decision, the appeal body for examination.

(4) Where the appeal is against a tax assessment based on the materials, the Appellate Body examines only compliance with the statutory conditions of use of this method of tax assessment, as well as the adequacy of equipment.

(1) In the appeal proceedings, the appeal authority may carry materials to supplement the evidence for the decision or to remedy procedural defects, or the addition or removal of defects, save tax, which issued the contested decision, establishing a reasonable time.

(2) If the appellate body on appeal evidence introduced before the decision on the appeal of the appellant with the observed facts and evidence to demonstrate and allow him to join them within the time stated or suggested performing further evidence . The same holds for the appeal authority, even when arrived at a different legal opinion than the tax administrator of First Instance, and this change would affect the decision to the detriment of the appellant.

(3) The period referred to in paragraph 2 shall not be more than 15 days of the request for the return period in the previous state can be made by decision on appeal.

(4) After the expiry of the period under paragraph 2 of the Appellate Body on proposals to provide further evidence into account.

(1) Appellate Body

a) the contested decision is changed,
b) cancel the contested decision and stop the proceedings, or
c) reject the appeal and confirm the contested decision.

(2) The grounds of the decision on the appeal must be settled all the reasons which the appellant sees irregularity or illegality of the contested decision.

(3) If the appellate body that are in the first instance the tax conditions for a decision under § 113, paragraph 1, may refer the case to the decision and the grounds for further instructions and tax management of First Instance, which is the legal opinion of the Appellate Body bound, otherwise decides on the appeal itself.

(4) The decision of the Appellate Body can not be further appealed.

Part 3

Recovery Management

Proceedings for permission or retrial

(1) Proceedings terminated by a final decision of the tax will be restored to the draft decision of the recipient, or ex officio if

a) come to light new facts or evidence which could not be without fault recipient of the decision or the tax imposed in the earlier proceedings and could have a significant effect on the verdict decisions
b) the decision was made on the basis of false or forged document or a document containing false statements, perjury or false witness expert opinion,
c) the decision was made a criminal offense, or
d) the decision depended on the analysis of the question and the relevant public authority about it later decided otherwise in a way that has an impact on this decision and the preceding procedure.

(2) procedure can not restore the inventors of the reasons under which to file an additional return or additional billing.

(1) The application for license renewal shall be filed with the tax administrator that made the decision at first instance.

(2) The proposal to permit a retrial may be filed within 6 months from the date when the petitioner learned of the grounds for a retrial.

(3) In the application for license renewal proceedings must be given the circumstances indicative of its reasonableness and compliance with the deadline for application for license renewal proceedings.

(1) revision of a permit or require the tax, which in the case decided in the last instance, and he does not find any reason to permit recovery, reject.

(2) In the case of a permit or renewal of proceedings in which decisions in the last instance the officer standing at the head of the central administrative authority, permit or order a retrial or reject the officer on a proposal by an appointed commission.

(3) The tax administrator in the grounds of decision shall specify the grounds upon which the new trial ordered or authorized.

(4) Restoration-instance procedure may permit or require, when time has elapsed for the tax assessment. Retrial tax treatment can permit or require, if not expired deadline for paying the tax. In other cases, the retrial permit or require up to 3 years from the date of the decision terminating the proceedings.

(5) There is a change in the local jurisdiction before issuing a decision or permits a retrial ordered, carried out the procedure for renewal of license as well as proper management of a newly restored locally competent tax authority. To change the local jurisdiction, which occurred after the decision to permit or renewal of the proceedings, shall be disregarded.

The revision

(1) The revision in case the administrator taxes, deciding on the matter at first instance occurred when the grounds under § 117, paragraph 1, point. c) make a renewed proceedings for tax administration, in which the proceeding occurred following reasons.

(2) The revision shall be opened by a decision of permission or renewal.

(3) permit or renewal of proceedings are against the original decision to be suspended until the decision on the notification issued in a retrial, with the exception of collateral under § 170 and 173rd For the duration of the suspensive effect of interest arise, which are accessory taxes.

(4) The new decision regarding the original decision must be annulled.

Part 4

Review procedures

Review of decisions

(1) The tax authority shall order ex officio the decision, if after a preliminary assessment of the case concludes that the decision was issued contrary to law. The control defects, which can not reasonably be considered that could affect compliance with the contested decision, the law is disregarded.

(2) The extent to which the decision was issued in tax administration reviewed the administrative courts, not be required to review the decision.

(3) The impetus for the review of the decision filed with the tax administrator to decide the case in the last instance, any tax when it detects that the decision of the review are given legal conditions.

(4) Subject to paragraph 3, may initiate review of the decision brought by any person involved in the administration of taxes. If the person who lodged the complaint, request, communicate to the tax whether found reason to stimulus or not.

(1) Review of the decision ordering the closest senior tax manager tax, which in the case decided in the last instance.

(2) In the case of review of decisions of the central administrative body or official person standing at the head of the central administrative authority shall order the official review of the decision of heads of central administrative authority on a proposal by an appointed commission.

(3) Review of the decision of the tax assessment may be ordered if the expired time limit for tax assessment. Review of decisions issued in proceedings for the payment of taxes may be ordered if the expired time limit for payment of tax. Review of other decisions can be ordered within 3 years from the date of this final decision.

(4) There is a change in the territorial jurisdiction of the reviewed final decision will follow the review procedures are newly relevant local tax authority. To change the local jurisdiction, which occurred following the decision of the decision, shall be disregarded.

Procedure for management review

(1) The examination procedure will tax, which in the case decided in the last instance.

(2) The procedure is initiated by a decision of the decision.

(3) The tax administrator is bound in the management of the grounds on which it was ordered, and the legal opinion expressed in the decision of the review decision; to the same extent management can add and remove its defects.

(4) Regulation review of the decision is against this decision and follow-up přezkoumávanému decision be suspended until notification of the decision in the matter, issued in the review proceedings, except for the provision pursuant to § 167-169, § 170 and 173rd For the duration of the suspensive effect of interest accessories for tax arises.

(5) If the tax administrator after initiation of the procedure finds that the conditions have been met under § 121, paragraph 1, shall issue a decision on the original decision be revoked or amended. Otherwise, the review procedure stops.

Part 5

Relationship to the administrative justice

(1) It claims if the petitioner in the administrative judicial annulment of the decision issued by the tax administrator, it can satisfy the tax amendment or cancellation of this decision in the review proceedings.

(2) review procedures for the satisfaction of the petitioner in the administrative justice will tax, which in the case decided in the last instance to the provisions of the Regulation shall not apply to review the decision.

(3) The new realities and new demands for evidence that the petitioner did not indicate in its application, the tax authorities in the review proceedings seeking to satisfy the petitioner in the administrative courts disregarded.

(4) In the review proceedings seeking to satisfy the petitioner in the administrative courts can not alter a decision against the petitioner.

(5) A judgment given in the review proceedings seeking to satisfy the petitioner in the administrative courts can not exercise the remedies.

PART THREE

SPECIAL SECTION ON TAX ADMINISTRATION

TITLE I

MARKETING MANAGEMENT

Establishment registration requirements

Registration duty payable by a tax entity to which the obligation arises to apply for registration to a single tax.

The application for registration

The application for registration of the taxpayer shall give the prescribed data necessary for tax administration.

The obligation to notify registered taxpayers

(1) If a change in data that is required to indicate the taxpayer registration, this change is required to notify the tax administrator within 15 days of the occurrence, or to apply for deregistration, if the reasons given for it.

(2) The reporting obligation under paragraph 1 can only be achieved by means of a change of registration data.

(3) A registered taxpayer is required to submit tax

a) an appropriate instrument evidencing its dissolution or other instrument under which a decision on the termination of a permit or license under which the taxpayer was registered within a period of 15 days from the date on which such document was delivered, or when it confirmed
b) public authority’s decision to annul or decision on the termination of a permit or license under which the taxpayer was registered, and within 15 days from the date on which the decision was delivered, this procedure does not apply if the taxpayer tax on these facts and informed by letter)

c ) a contract for the purchase of the business establishment , or part thereof, and 15 days of its conclusion.

(4) Notification requirements under paragraphs 1 and 3 shall not apply to data which may change the tax automated way to find out from the Registers or records to which access has created an automated, the number of these published data means the tax according to § 56 paragraph 2

How to remove doubts in the registration data

(1) The tax administrator shall verify the information the taxpayer in the application for registration or a notice of change of registration data in case of doubt as to its accuracy or completeness of the taxpayer asks for the information explained, documented, or added or changed, and also set a time limit in which the taxpayer is obliged to do so.

(2) complies with the taxpayer request within the prescribed period, looking at the application for registration or notice of change of registration data as if it were made free from defects in the original filing date. If the request is complied with until after the deadline shall be considered the application for registration or notification of a change in registration information submitted by that date.

The decision in the registration procedure

(1) The tax authority shall decide on the registration within 30 days from the date of filing or the date of removal of its defects, in particularly complex cases may extend this period closest to the senior tax manager.

(2) If the tax administrator decides completely in accordance with the application for registration or notification of change of registration data to justify the decision.

(3) The tax administrator as the case may be decided ex officio the registration or cancellation of registration if it is reasonable and if the taxpayer

a) fails to file an application for registration,
b) not giving notice of change of registration data, or
c) comply with the request to remove the doubts in the registration data.

(4) will change the registration information on the tax notice of change of registration data or on its own findings only in the form of an official record.

Tax Identification Number

(1) taxpayer that is not yet registered for any tax, the tax administrator shall assign a tax identification number. Tax Identification Number contains a code “GB” and the core part, which consists of a general identifier or your own tax ID.

(2) The tax identification number of the taxpayer shall indicate in all cases relating to taxes, to which was under this tax identification number is registered, in contact with the tax and in cases prescribed by law.

(3) a general identifier of a natural person is a personal identification number or other identifier of general, if provided for by law, and legal entity identification number.

(4) If a general identifier assigned taxpayer, the tax shall receive a decision of its own identifier.

Change the territorial jurisdiction of registered taxpayers

(1) If a change in conditions to determine the local tax jurisdiction, the relevant existing tax by the date on which jurisdiction is transferred to the new tax; against this decision can not be appealed.

(2) If the date on which jurisdiction is transferred to the new tax, a change in circumstances in which it was decided pursuant to paragraph 1, decides the tax, which has taken the decision to revoke or change.

TITLE II

PROCEDURE binding ruling

Binding assessment

(1) The tax administrator shall issue a taxpayer’s request for a binding decision on the assessment of tax consequences for him arising from the tax-relevant facts already occurring or expected, in cases where so provided by law.

(2) The operative part of the binding also contains an assessment requirements under § 102 paragraph 1, time and material to the gravity of the decision issued.

(3) The decision of the authentic assessment can not be applied remedies.

(1) assess the binding is effective in determining the tax to the tax administrator, who decides on the tax liability of the taxpayer at whose request the decision was issued a binding ruling if the moment of deciding the charge is a real state of things identical with the data on the basis of which the binding assessment issued.

(2) assessing the binding becomes ineffective if there is a change in the legal regulation under which the decision was issued a binding ruling.

(3) The assessment of the binding is not effective for assessing the tax consequences of the relevant facts that occurred in the taxable period, which began running after 3 years from the date on which this decision has become final, if the tax does not provide for a shorter period.

(4) In the case of a single tax that is assessed in relation to various factors, the decision is not binding on the effective assessment to assess the tax consequences arising from relevant facts that occurred after 3 years from the end of the calendar year in which they took this decision legal effect if the tax does not shorter period.

(5) If it is in determining the tax that the conditions under which the decision is binding on the assessment issued are met, the decision can not be in this tax proceedings.

TITLE III

TAX MANAGEMENT

(1) tax proceedings shall be conducted for the correct identification and development of tax and security of its payment and ends meeting or other zánikem tax liability, which, with that tax related.

(2) For the purpose of defining the subject fiscal management of tax assessed to either the tax period, or in relation to various matters.

(3) Tax management is composed according to the circumstances of the individual procedures in which individual decisions are issued. A partial control for the purposes of this Act, a management

a) the inventors

1) assessment, the purpose is to determine the tax

2) doměřovací, which is conducted to determine the last known tax changes,

3) the proper appeal against a judgment given in proceedings under sections 1 and 2,

b) in payment of taxes

1) postponement of taxes and distribution of its payment by installments,

2) to ensure tax

3) execution,

4) the proper appeal against a judgment given in proceedings under sections 1 to 3,

c) extraordinary legal and supervisory measures against individual decisions taken within the fiscal management.

TITLE IV

Inventors MANAGEMENT

Part 1

Assessment proceedings

Proper tax claim

(1) The proper tax claim must be lodged by any taxpayer to whom the law requires it, or the taxpayer, which is called the tax administrator.

(2) The taxpayer is obliged to properly calculate the tax claim himself and state tax data prescribed, as well as other factors relevant for tax assessment.

(3) tax is payable on the last day deadline for filing the proper tax claims.

(1) The tax return for taxes levied for the taxable period which is at least 12 months, shall be submitted within 3 months after the reporting period.

(2) In case of a taxpayer who has a legal duty to have audited financial statements, or whose tax return is filed and served adviser, such a tax return pursuant to paragraph 1 not later than six months after the reporting period. This applies only if the relevant power of attorney granted by the consultants applied for the tax before the three-month period referred to in paragraph 1 If within six months under the first sentence this advisor dies or ceases to exist, this period remains unchanged.

(3) The return of taxes levied on the taxable period is 12 months, shall be filed no later than the first month which begins the course of the reporting period.

(4) If a taxable period is less than 1 year, such a tax return within 25 days after the reporting period. This period may be extended.

(5) None of the taxpayer in the taxable period for VAT tax, which is registered shall notify the tax administrator within the time limit for filing a tax return or bill.

(1) Reports shall be filed within 20 days after the month in which the taxpayer was an obligation which is subject to reporting. If the message associated with the obligation to pay the tax, the tax is due on the last day of the deadline for the submission message.

(2) The statement shall be filed within 3 months after the end of the calendar year. If the billing associated with the obligation to pay the tax, the tax is due on the last day deadline for the bill.

(3) The deadline for submission of a report or statement can not be extended.

Provisions of tax returns and accounting adjustments

(1) Before the expiry of the deadline for filing tax returns or accounts in which the taxpayer to replace the income tax return or bill already filed, correcting tax returns or billing correction.

(2) The procedures shall also proceed in accordance with the corrective tax return or statement of appeal and the previous tax return or statement shall not be considered. This way you can replace the additional tax return or additional billing or already lodged returns or repair bill.

Tax assessment

(1) Tax may be assessed based on a tax return or statement, or ex officio.

(2) The results of the assessment proceedings the tax levied tax, which prescribes the records of taxes, assessment of the tax means a tax assessment and tax payers to pay directly.

(3) If the tax is levied by the tax exceeds the tax alleged taxpayer, the difference is due in a replacement within 15 days of final demand for payment. At the same time the replacement is due and the tax charged on its own motion.

(1) does not derogate to the tax levied by the claim taxpayer, the tax does not tax entity to report the result of the assessment payment order, it does not apply if the procedure was to remove the doubt. Notice to pay the tax base in the file.

(2) The date of receipt of payment assessment taxpayer is considered to be the last day for filing tax returns or bill, and if the tax return or statement filed late, the date when the tax administrator.

(3) The taxpayer is entitled to request a copy from the tax payment notice to the tax administrator shall send the taxpayer within 30 days of receiving the request, the request is made prior to the time of the payment order, this period runs from the date of release.

(4) does not derogate the tax levied from the taxpayer, the claim can not be against payment assessment, which is the tax determined, appeal, this does not apply if the tax assessment issued by the binding assessment.

Part 2

Doměřovací management

Additional tax returns and additional billing

(1) If the taxpayer that the tax should be higher than the last known tax is required to submit by the end of the month following the month in which it found an additional tax return or additional billing, and at the same time pay a different amount. This obligation continues if the time limit for tax assessment. The last known tax is a final tax as the tax has been finally determined in the current fiscal management of this tax.

(2) The taxpayer is entitled in accordance with paragraph 1 deadline to file an additional tax return or additional tax bill is lower than the last known tax if the tax was set at an incorrect level, in which an additional tax return or additional billing irregularity of the object can not be manager taxes.

(3) The additional tax return or additional tax bill is lower than the last known duty is not permissible if some of the decision, which shows the last known tax has been made or issued by utilities through the negotiation of tax.

(4) The taxpayer is entitled within the time limits under paragraph 1 shall file an additional tax return or additional charge on the last known tax changes, but only data previously claimed tax entity.

(5) The additional tax return or additional state taxpayer bill difference from the last known person and day of his findings in the case of a supplementary tax return or additional accounts in accordance with paragraphs 2 and 4 of the reasons for his administration.

(6) The additional tax return or additional billing is not permitted to tax that is subject to ongoing tax audit, or if the subject of notice under § 87 paragraph 2, which was announced taxpayer, or if the tax on the proceedings for extraordinary remedy, the supervisory agent or an action filed against the decision of the tax; these facts interrupt the running of the deadline for filing additional tax returns or additional charge referred to in paragraph 1 first sentence, a new period begins to run from the ending of the tax, as a result, whose last known tax changes, or the legal effect of the additional demand for payment, if it was a tax audit, issued, or from the decision, which is the termination of an extraordinary appeal, the surveillance device or an action filed against the decision of the tax.

(7) Where a taxpayer additional tax return or additional bill before tax is assessed, or before doměřením, the proceedings initiated by this administration is stopped. The data referred to in such additional tax return filed or additional charge shall be utilized in the assessment or recovery of this tax.

(8) Income tax additionally hardened body is payable on overdue replacement, which coincides with the period referred to in paragraph 1 first sentence.

Subsequent reports

(1) The deadline for submission of accounts or until the tax period for a taxpayer to tax direct payment, the taxpayer shall submit a report to the already given to the subsequent message if it finds that the reported data were not yet right, in This message marked taxpayer changes and differences from an already given to the report, stating the original due date of repairable amounts.

(2) If there are any grounds for filing subsequent reports, the taxpayer must submit the subsequent reporting periods in accordance with § 141 paragraph 1 If the message associated with the subsequent obligation and payment of VAT, the taxpayer must pay this tax in the same period.

(3) If a subsequent report filed in a reduction of the tax paid, the tax reduction will confirm this decision and at the same time prescribe the registration taxes.

Recovery of tax

(1) assess the tax levy to be based on additional tax return or additional billing, or ex officio. Legal validity of existing decisions on the tax assessment is not an obstacle to her recovery.

(2) According to the results doměřovacího Domerat tax management tax for the amount and the last known tax amount of the newly discovered, and this difference in recovery at the same time prescribe the tax records of taxes; doměřením tax means an additional tax assessment and tax payers to pay directly.

(3) The recovery of its own motion may occur only on the outcome of tax audits. If the tax administrator new facts or evidence outside the control of the tax on which can reasonably be expected to be additionally assessed tax, it shall proceed according to § 145 paragraph 2

(4) If you are in control doměřovacím only found differences in the data upon which was established last known tax, and on this basis does not change the last known tax, state tax in the statement of additional demand for payment that the tax does not vary; § 144 shall apply mutatis mutandis.

(5 ) If additional assessment of tax is higher than the tax additionally hardened by the taxpayer , the difference is due to the replacement within 15 days from the date of final additional payment. In the same period of replacement is due and additional assessment of tax ex officio.

(1) does not derogate If doměřovaná tax exemption additionally alleged taxpayer, the tax may result taxpayer recovery announcing additional payment order, it does not apply if the procedure was to remove the doubt. The additional tax payment assessment for inclusion in the file.

(2) The date of receipt of the notice to pay an additional tax entity is considered the last day for filing additional tax returns or additional billing, and if it was an additional tax return or additional bill filed late, the date when the tax administrator.

(3) The taxpayer is entitled to request a copy from the tax payment of an additional assessment to the tax administrator shall send the taxpayer within 30 days of receiving the request, the request is made prior to the time of the supplementary payment assessment, this period runs from of issue.

(4) does not derogate to the tax recovery from tax additionally alleged taxpayer, not against paying the additional acreage to which this tax is determined, appeal, this does not apply if the additional tax assessment issued by the binding assessment.

Part 3

Joint management provisions for inventors

Procedure for failure to correct or additional tax claims

(1) was not filed proper tax claim, tax prompts the taxpayer to his administration and the replacement period. Fails if the taxpayer of the request within the prescribed time limit, the tax administrator may impose a tax based on the materials.

(2) If it can reasonably be expected to be additionally assessed tax, the tax administrator may ask the taxpayer to submit additional tax claims and state compensatory time. Fails if the taxpayer of the request within the prescribed time limit, the tax administrator may assess the tax duty based on the materials.

Rounding

(1) Tax shall be rounded to the nearest crown, both in the regular tax or claim additional tax claims and tax administrator in determining the tax.

(2) Advance tax shall be rounded up to whole hundreds.

(3) Calculation based on tax rates, factors, and outcome indicators, currency conversion is done with an accuracy of two valid decimal places. The gradual rounding in two or more stages is unacceptable.

(4) For the calculation of interest was payable in 1 day when using the repo rate of the Czech National Bank for the year considered 365 days.

Decisions on setting taxes

(1) The tax administrator in the management nalézacím taxpayer tax decision, which is called payment assessment, additional assessment or a bulk payment předpisný list and justify those decisions.

(2) If the stated tax differs from the claim taxpayer must be a difference in the decision on the tax assessment is justified.

(3) If the tax assessment on its own motion, the decision must be justified on the tax assessment.

(4) If there is a tax assessment based solely on the outcome of tax audits, or outcome of the procedure to remove doubt, it is considered justification for tax audit report or report on the treatment outcome of the procedure to remove the doubt.

The deadline for tax assessment

(1) Tax can not be determined after the deadline for tax assessment, which is 3 years. The deadline for determining the tax begins to run from the date on which a period for filing the proper tax claims, or in which the tax became due, without there being a concomitant obligation to file the proper tax claims.

(2) The period for determining the tax shall be extended by one year if in the last 12 months before the expiry of the current period for tax assessment was

a) submission of additional tax claim or notice of invitations to claim additional tax, if this call led to the recovery of tax
b) notification of the decision on determination of tax;
c) the opening of an extraordinary legal or supervisory agent,
d) notification of the decision in appeals or supervisory agent or
e) the dispatch of the decision on declaration of nullity of the tax assessment.

(3) If before the deadline for tax assessment initiated fiscal control, proper tax claims filed or announced a call for proper tax claim, the time limit for tax assessment again from the date on which the act was done.

(4) The deadline for the tax assessment is not running for

a) proceedings in connection with the determination of tax pending before the court in the administrative courts and before the Constitutional Court
b) proceedings on the question of which court has jurisdiction to decide and which are necessary for proper determination of tax;

c ) appeal from a missed period against the decision of the tax assessment notice until a decision on the restoration of the previous state ,

d ) the deposit of the lapse of time until the delivery of the decision, which declared the ineffectiveness of receipt of the decision issued in trial proceedings or

e ) the date of dispatch of the application for international cooperation in tax administration until the day of receipt of the response to this request, or the date of dispatch of the notice of termination of international cooperation in tax administration in the case.

(5) The period for determining the tax shall not extend beyond the expiry of the 10 years since its inception in paragraph 1

(6), following the hearing, which was the subject of a final court decision for committing a tax offense, tax can be determine by the end of the second year following the year in which the judgment became final, regardless of whether they had already passed the deadline for tax assessment .

(7) If the taxpayer shall claim the proper tax or additional tax statement and alleged tax paid, including its accessories, if necessary for the cessation of the tax offense punishable because of effective repentance, can provide tax regardless of whether it has expired period for tax assessment.

TITLE V

PAYMENT OF TAXES

Part 1

General provisions for the payment of taxes

Tax Records

(1) The tax records maintained by the tax administrator of the recording, assessment, compliance, or other termination of tax obligations, and the resulting overpayments, underpayments, and any transfers, these data are recorded on the personal tax bills.

(2) Personal tax account is maintained for individual taxpayers separately for each type of tax. Given the clarity of recording taxes may be the type of tax divided into several parts, which are kept separate personal tax bills.

(3) The Ministry of Finance publishes the list of types of taxes and their parts, which result in personal tax accounts managed by the tax administrator in the Financial Gazette and in a manner allowing remote access. Other tax authorities published the following manner pursuant to § 56 paragraph 2

(4) Data on personal tax accounts are conclusively recorded in written or electronic form on the basis of documents that capture all changes made to the personal tax and accounts which are confirmed by a public official. These documents are

a) předpisné documents
b) odpisné documents
c) payment documents
d) specific documents.

(5) The accuracy of personal tax records of monthly accounts by the tax administrator approves the documents received from payment service provider, or other evidence of payment.

(6) The annual closure of the records following the closure last month of the calendar year and the resulting amount will be transferred as the opening balances on personal tax accounts in the following calendar year.

(1) On the debit side of personal tax bills are filed taxes, depreciation and provisions, including any repairs and depreciation arrears.

(2) Payments and refunds are recorded on the personal tax credit accounts. The basis for filing the documents are payment service providers, postal operators, or other evidence of payment. Refunds may be made only on the basis of payment documents issued.

(3) impregnable arrears is recorded in a separate section for filing personal tax arrears of uncollectible accounts.

(4) to ensure payment of amounts due for payment or the tax is not provided yet taken and recorded on a personal deposit account of the taxpayer. At the date of termination of effective hedging command converts the protected amount as may be required to pay taxes on the secured personal deposit account to the appropriate personal tax account the taxpayer.

(5) Amounts recovered various enforcement methods shall be adopted and recorded on a personal deposit account of the taxpayer. The recovered amount of transfer tax to personal tax account the taxpayer to the date payment is registered in the personal deposit account. If the amount on a personal deposit account subject to the distribution management, transfer the amount determined by the final decision on the tax schedule, or a final court ruling on the outcome of the distribution procedure.

(6) The amount voluntarily paid by the taxpayer in connection with notifying the under § 153, paragraph 3 shall be taken and recorded on a personal deposit account of the taxpayer. Thus received to transfer the amount of tax to personal tax account with the date of payment registered a personal deposit account. If the arrears are recorded on more personal tax accounts, transfer this amount to cover the arrears gradually by the groups listed in § 152 paragraph 1 no matter what the personal tax account is located.

(1) The data recording taxes tax at the request of the taxpayer will issue a certificate of the state of his personal tax account. The acknowledgment shall apply mutatis mutandis the provisions of § 102, paragraph 1 and § 104 paragraph 1

(2) The confirmation about the personal tax bill should be seen the original due date, or replacement due date, individual taxes.

The order of payment of taxes

(1) Payment of tax on personal tax account used to pay current tax assets gradually according to the following groups:

a) tax arrears and tax payable,
b) the tax arrears,
c) the enforcement of tax arrears,
d) the enforcement of the tax arrears.

(2) Payment of taxes recovered in various ways to recover under § 175 is applied to the payment of arrears registered in the tax gradually according to the following groups:

a) tax arrears to be recovered by the method of enforcement,
b) the tax arrears to be recovered that way enforcement.

(3) Payment of taxes paid as a claim against the estate of the personal tax account used to pay current tax assets gradually according to the following groups:

a) tax arrears and tax payable tax obligations incurred at the time of the effective date of the decision to decline
b) the tax arrears of tax obligations incurred at the time of the effective date of the decision to decline.

(4) In each group referred to in paragraphs 1 to 3 with the first payment of taxes applied to current tax assets with an earlier due date.

Balance Due

(1) balance due, the amount of tax not paid and the due date has already passed this tax, is also outstanding arrears the tax for which the due date has passed, and where appropriate the amount secured unpaid taxes.

(2) Outstanding balance paid by the taxpayer as his tax debt, debt that corresponds to the public budget of the current tax asset.

(3) The tax taxpayer may notify the appropriate amount of its arrears and to alert him of the consequences associated with their non-payment.

(4) After the lapse of time for payment of tax arrears expires.

Overpayment

(1) The overpayment is the amount by which the total of payments and repayments on the credit side of the personal tax account exceeds the total provisions and write-downs on the debit side of personal tax account.

(2) The tax administrator shall transfer the surplus to pay any arrears of the same taxpayer for a personal tax account or for payment of arrears under paragraph 4 If such underpayment, overpayment becomes and remains vratitelným overpayment as a payment for outstanding tax to personal tax account on which it is registered. If there is reasonably anticipated to occur within 10 days from the date of overpayment to be in arrears to pay a personal tax account used to pay the tax obligations of the same personal tax account surplus to pay the arrears on a personal tax account apply.

(3) If the arrears recorded on more personal tax accounts, the tax preference in the transfer of overpaid tax account other personal costs and the payment of the remaining overpayment applied to the payment of arrears gradually by the groups listed in § 152, paragraph 1, regardless of on what personal tax account is located.

(4) The overpayment shall apply to the payment of arrears of the same taxpayer for another tax, which is in arrears of registration upon request if you tax it, so that the application to the tax for which the overpayment is recorded, before issuing the command his return, but no later than the day time-limit set for his return. The application shall be accompanied by a statement of arrears to be paid the excess, if applicable requirement through related information systems, simply submit an additional statement of arrears within 30 days from the requirement to pay arrears through these systems. Request shall be granted even if the overpayment arises within 30 days of request. If there was tax received more applications, make payment in the order in which the tax administrator of the application. Payment of arrears registered at the tax for which the overpayment is registered, has priority.

(5) The transfer of the excess in accordance with paragraphs 2 and 4, the amount of which exceeds CZK 1 000, to notify the taxpayer. The date of transfer of payment arrears overpayment shall be the day following the date of overpayment, if this occurred after the date of underpayment, otherwise date of underpayment.

(1) The taxpayer is entitled to apply the tax, which is returnable on the surplus, to use that surplus to pay arrears to the tax administrator of another, or else to pay arrears of the taxpayer at the same or any other tax. If this application is granted, it is considered the date of payment arrears of the day during which the tax request.

(2) The tax return the taxpayer returnable overpayment by the taxpayer requests a refund of overpayment vratitelného or, if so provided by law. The tax overpayment returnable less than 100 CZK taxpayer returns only in exceptional cases in order to ensure the principle of economy.

(3) If at the time of application for refund of overpaid amounts returnable vratitelného overpayment of at least CZK 100, it points out the tax within 30 days of receipt of an application under paragraph 2, otherwise the request is accepted only if returnable excess of this amount reaches to 60 days from the date of application; deadline for his return commences from the day following the achievement of this amount. If the taxpayer is registered with the tax administrator is required to determine the overpayment to one of the accounts for the payment services listed in the registration.

(4) A decision of the tax on an application referred to in paragraphs 1 and 2 may be appealed within 15 days of its receipt. Passes if the tax in its entirety this request, the decision taxpayer notification, if it is not specifically requested in the application. The day a decision on an application that has been fully met, while a day’s notice taxpayer shall be the day following the date of receipt of the application tax, against the decision not to apply remedies.

(5 ) If the remittance by the tax refundable overpayment on request after the date specified in paragraph 3 or the period provided by law returnable for refund of overpayment , who returns without an application , includes tax entity returnable interest on the overpayment , which corresponds to the annual repo rate set Czech national Bank, increased by 14 percentage points for the first day of each calendar half-year . This interest includes tax entity from the day following the day on which the expired deadline for the return returnable overpayment to the date of disbursement of tax entity . Interest shall not be granted does not exceed 100 CZK . The amount of interest shall decide the tax authority without delay after the return of the overpayment ; § 254 paragraph 3 and 6 shall apply mutatis mutandis.

(6) The date of remittance vratitelného overpayment shall be the day when it was debited from the account tax. Returnable overpayment of tax points in the Czech currency in the amount in which it was recorded, and wire transfer to the account with a payment service provider or postal order, bank transfer if the account with a payment service provider outside the European Union shall bear the costs of transfer taxpayer.

(7) does not request the taxpayer a refund of overpayment vratitelného to 6 years from the end of the year in which the overpayment arose, the overpayment shall expire and becomes income to the budget from which the activity is covered by the tax administrator, who filed it.

Deferment

(1) At the request of the taxpayer or ex officio tax administrator may permit postponement of tax payment or distribution of the payments in installments (the “postponement”)

a) if the immediate payment meant for serious injury to the taxpayer,
b) if compromising nutrition taxpayer or persons dependent on its maintenance,
c) if the immediate payment of ceasing business taxpayer with total proceeds of closing a business would probably be lower than the tax created by it in the next tax year,
d) it is not possible to collect the tax from the taxpayer at a time, or
e) when the reasonably expected partial or complete termination of the obligation to pay tax.

(2) The tax authority shall decide on the request for postponement within 30 days of its submission.

(3) The decision was granted a request for postponement, the period of postponement and the postponement may be subject to other conditions.

(4) Deferment may be granted earlier of the due date, even retroactively.

(5) Deferment may be granted for a period longer than the period for paying the tax.

(1) During the period of authorized deferment taxpayer there is no obligation to pay interest on arrears.

(2) During the period of postponement of a tax entity an obligation to pay interest on the Deferred amount which is annually the repo rate set by the Czech National Bank increased by 7 percentage points, valid for the first day of the calendar half-year.

(3) The provision of interest on the amount of postponement for a period of deferment issued a notice to pay the tax immediately after the postponement. Interest on Deferred amounts prescribes, does not exceed CZK 100.

(4) Interest on Deferred amount is payable within 30 days of receipt for payment.

(5) If compliance with any of the conditions of the postponement decision, this decision shall lose its effect on non-compliance, the tax administrator shall issue a decision. The decision to supersede the postponement also beginning the effective date of liquidation or bankruptcy decision.

(6) The postponement of the tax or monetary consideration paid under divided government, the interest amount from the postponement does not apply.

(7) The tax administrator may waive the interest on the prescription of postponement if the economic or social situation of the taxpayer claimed interest based hardness.

Write-off of arrears for the impregnability

(1) The tax write off irrecoverable arrears.

(2) bad back pay for the purposes of this Act, the arrears

a) which was to no avail in the tax enforcement agency as well as other persons, on which could be enforced, or whose enforcement would probably not lead to a result or to which it is likely that costs would exceed the recovery proceeds, or
b) whose recovery is associated with special or significant difficulties.

(3) By order of the tax write-off of bad arrears of personal tax account issue odpisný document, which also acts as předpisného document on account of irrecoverable arrears, arrears takes, if it expired time limit for payment of tax.

Objection

(1) act against the tax when paying taxes, unless the decision, which the law allows for appeals, the person involved in the administration of taxes be appealed within 30 days of when the act learned.

(2) The objection shall be filed with the tax administrator to act it out.

(3) The tax authority shall examine the objection and decision thereon. If the objection complies in full, the contested act canceled, and meet the objection in part, the contested act amends or remedies otherwise. Not accept the legitimacy of the tax applied in opposition reasons, reject the objection decision. The decision, which the opposition in its entirety granted to justify.

(4) The objection procedure shall apply mutatis mutandis paragraph § 111 § 5 and 112th Decision on an objection does not apply remedies.

The deadline for paying taxes

(1) balance due and can not choose to enforce the deadline for payment of tax which is 6 years. Lhůta to begin paying the tax due date of tax. In the case of underpayment of the amount of taxes to which the payment was determined additional deadline, the period for paying to run the replacement tax due date.

(2) If before the deadline for payment of taxes by the tax act made pursuant to paragraph 3, the time limit for paying tax again from the date on which the act was done.

(3) an act which interrupts time limit for payment of tax is

a) the initiation of enforcement proceedings under this or another Act,
b) the establishment of a lien or
c) notification of the decision of postponement.

(4) The deadline for paying taxes is not running for

a) the enforcement of the tax court or judicial executor,
b) sign the tax claim in the insolvency proceedings or to the public auction,
c) delay execution of deferred tax for the design,
d) execution of tax deductions from wages or
e) request international assistance for the recovery of arrears.

(5) The deadline for paying the tax shall not extend beyond the expiry of the 20 years since its inception in paragraph 1, with the exception of arrears secured under paragraph 6

(6) If the outstanding balance secured by a lien that is recorded in the public registry, terminates the right to select and recover the arrears after 30 years after registration.

Part 2

Split management

(1) The administration is divided, if the decision of a public authority that is not the tax administrator, issued in the exercise of public authority imposed the obligation to pay a fine performance specified in the public budget and the case of a procedure for its payment under this Act or by its individual provisions. This applies even if the payment obligation was a fine performance in designated public budget directly from the Act without a decision.

(2) A public authority subject-matter jurisdiction to administer the payment of monetary consideration pursuant to paragraph 1 is in this range the tax administrator. The person liable for payment of monetary consideration has the same rights and obligations as a taxpayer when paying taxes.

(3) The administration also split occurs when the law provides that to manage payment of monetary consideration, the competent administrative authority other than a public authority, the obligation to pay a fine performance to take.

(1) If a public authority that imposed the obligation to pay a fine performance in the divided administration is not being required to manage the payment of monetary consideration, to the competent tax data necessary to impose this obligation of, or within 30 days from the date of final decision was payment obligation imposed; Annex to this data showing the copy of the decision final and summary of decisions transmitted.

(2) If a public authority that imposed the obligation to pay a fine performance in the divided administration, is not currently responsible for the enforcement of monetary consideration, submit the relevant tax information needed to save or to the payment of duties, including a copy of the decision indicating the final transmitted and an overview of the decision. These data are transmitted to the monetary compensation that was paid voluntarily within 30 days after the lapse of time of its maturity.

(3) A public authority which transmitted the data to manage the payment of a monetary transaction in a split with the Tax Administration is obliged to the tax administrator shall notify any changes that have occurred or may occur in the administration of such cash payment transactions.

(4) The tax administrator, who took over data to manage the payment of monetary consideration in the divided administration shall, at the request of a public authority, which gave him this information, information about the payment of monetary consideration.

(5) The local jurisdiction tax, which goes to pay in money management, is governed by the seat of a public authority, which payment obligation imposed a fine performance.

Part 3

Tax collection

Method of payment of tax

(1) The tax is paid to the relevant tax authorities in the Czech currency.

(2) If payment is remitted in foreign currency, it registers the tax on personal tax account of the taxpayer, in which he was credited to an account in the Czech currency.

(3) tax may be paid

a) wire transfer from an account with the payment to the account services tax,
b) in cash

1) through a payment service provider or postal order to the appropriate tax account,

2) an official person authorized to receive such payments, the sum of payments for all types of taxes for a taxpayer must, during one day at a tax exceed the amount of CZK 500 000,

3) check, the payment of which is secured by the payment service

4) tax executor, if the tax payment in execution, and

5) the authorizing official, if the payment disciplinary fines,

c) stamp marks, if so provided by law,
d) an overpayment of other tax.

(4) revenue stamps issued by the Ministry of Finance. Their appearance, values, which are issued, the requirements of registration, payment for their use and handling, the end of their validity, including the manner and deadlines for the settlement of their unused inventory, as well as other technical requirements set by the Ministry of Finance decree.

(1) The taxpayer must indicate to whom it is intended for tax, and tax it, the tax take.

(2) payments made without sufficient indication taxes shall account for tax payments and the unclear invite the taxpayer to him within the time announced for the tax payment was intended. Administrator receives an answer in the tax deadline, tax payment filed tax entity specified in the response with effect from when it was done. Failure by the taxpayer within the prescribed period, determine the tax for which tax payment is filed, in which case the date of payment for the day on which it is registered with the tax administrator.

(3) To take account of uncertain payments and tax payments, which is uniquely identified by the taxpayer, and take measures to identify, paragraph 2 shall apply mutatis mutandis. If payment is not identified within 6 years from the end of the year in which it was taken on account of unclear payment becomes the revenue budget from which the activity is covered by the tax administrator that the payment received, and no longer qualify for reimbursement.

(4) The tax administrator shall pay any taxes, even if the taxpayer is not done, and treats it the same way as if the taxpayer has done.

(1) Repayment to the person who it has paid for the taxpayer is not permitted.

(2) The tax returns only payment that was made in manifest error, at the request of the payment service provider or operator of postal services made by no later than the day the tax payment was credited to the tax, if the application is applied later, it can be pay back only if this was returnable excess payment, which was the date of execution of the request returned to taxpayer, or else used to pay arrears, and only in the amount of the overpayment, even if less than 100 CZK.

(3) As provided for in paragraph 2 shall be followed if the request is made by the person who made payment for the taxpayer, if he proves that person is an obvious mistake to settle and if he does not currently on his personal account in arrears, in this case the balance, transfer tax overpayment arrears on personal account person who made the mistake pay for the taxpayer.

(4) If you can not fulfill the request, the tax issue an acknowledgment of payment received and the identity of the taxpayer, to pay the arrears were due to errors caused by him registered.

Date of payment

(1) The date of payment shall be

a) for payments that had been implemented payment service provider or operator of postal services, the day was credited to the tax administrator, or
b) for payments made in cash at the tax day, when the officer took the payment.

(2) The payment service, in which the account is tax administrator is required to disclose tax information free of charge necessary to identify and principal payments, as well as spelling out more information about the originator of borderline payments. The same obligation is met and the postal operator directly or through a participating provider of payment services.

(3) The postal service, which received a payment to cover the postal order, forward it to the transfer payment service providers, who leads his account within 2 working days from the date of payment received, for further transfer of the payment period will apply pursuant to the Act regulating payments.

( 4) If the postal operator fails to comply with the time limit referred to in paragraph 3 , shall pay to the tax interest payment under other legal regulation 15).

(5) Interest on late tax paid in accordance with paragraph 4 shall be registered and managed as the tax.

Part 4

The payment of tax

Ensuring the payment due for payment or has not provided tax

(1) If a justified fear that the tax for which the due date has not expired, or tax that has not been established, at the time of its enforcement impregnable, and that at this time, the tax collection associated with considerable difficulties, the tax administrator issue protective orders.

(2) the tax hedging command saves the taxpayer pay the amount in the statement.

(3) If the danger of delay, the tax saved taxpayer to within 3 working days to ensure that the amount of tax for the tax administrator of a security deposit to his account. If there is danger in delay, the hedging order enforceable by the Notice to taxpayer.

(4) The tax that has not been established, provided the amount of tax according to their own devices. There is danger in delay, the tax administrator may ask the taxpayer to submit within 3 working days of said data needed to determine the amount provided by the tax.

(1) Unless a decision on the appeal against the order to serve a 30 days from the date it was filed, the locking command becomes ineffective; § 35 paragraph 2 shall not apply.

(2) A command can not be applied serve a retrial.

(3) cease to exist if prior to the determination of tax or before the due date the reasons for which it was applied to secure the tax, the tax administrator shall promptly decide on the termination of a hedging order. If the tax administrator prior to the determination of tax or before its maturity reasons to reduce the initial amount of collateral, a decision to change the amount secured by that change the amount specified in securing order and ends at the same range of variation in the effectiveness of the original command. It was created when those decisions returnable overpayment, tax returns without requesting it within 15 days of its inception.

(4) If the tax assessment, which was at the time of securing the command set is the tax payable on the date of determination. This day terminates the hedging effectiveness of command and protected amount shall be transferred to payment of this tax. If the overpayment was returnable, tax returns without requesting it within 15 days of its inception.

(5) has passed the due date for taxes at which the protective order issued on the grounds that so far has been less than the due date, shall expire on the date this statement and the hedging effectiveness of protected amount shall be transferred to payment of this tax. If the overpayment was returnable, tax returns without requesting it within 15 days of its inception.

(6) If the taxpayer fails to comply with the obligation imposed in order to hedge, the tax administrator may decide to establish a lien to secure the amount provided for in this locking command. This takes a lien to the extent that the sum of the secured tax that has been determined or which become due after termination of the hedging effectiveness of command for the reasons given in paragraphs 4 and 5

If the recovery was initiated under the command of hedge hedged amount is not paid until the termination of the hedging effectiveness of order due to the fact that secured taxes become due under § 168, paragraph 4 or 5, the tax administrator decides that the enforceable decision on the tax assessment becomes enforceable title instead of securing the order and at the same time indicating the amount of arrears for the payment of recovery continue to be implemented. Effects of enforcement actions carried out are maintained within the limits of the new writ of execution.

Lien

(1) The tax administrator may establish by a lien on the property to the taxpayer by securing the unpaid taxes as provided in the Civil Code, unless this Act provides otherwise.

(2) Decision on the establishment of a lien statement contains in addition to requirements under § 102 paragraph 1 of the tax secured by a lien and pledge designation.

(3) The tax administrator may decide to establish a lien on the property owner different from the taxpayer whose underpayment is provided, based on the prior written consent of the owner with a notarized signature.

(4 ) The lien arises delivery of the decision on the Pledge tax entity or person pursuant to paragraph 3 Lien to the immovable property registered in the Land Registry, as well as the further property that are conducted public registry , there is a notification of the decision on the Pledge relevant Land Office , or to the person who maintains a public register .

(5) A lien established by the tax administration also terminated the decision, which repeals the tax lien. The extinction of the lien of the reasons set out in the Civil Code shall notify the tax the taxpayer and the owner of the pledge.

(6 ) If the lien decisions of the tax , staring at this right as if the owner of the collateral pledged that

a) a lien registered in the preferred order does not provide any new debt , this fact shall be recorded in the appropriate public register , or

b ) to allow entry of a new lien instead of the old lien registered in a more advantageous than the order of lien established by the tax administrator , this fact shall be recorded in the appropriate public register .

170a

Performance pledge

(1 ) The tax administrator may execute a lien under Civil Code.

( 2 ) In the exercise of lien shall apply mutatis mutandis the provisions on the implementation of tax execution.

Liability

(1 ) shall pay the balance due is also the guarantor , if he Law 16 ) liability obligation stores and if his tax administrators in the request the assessed tax , to guarantee it , while it calls for payment of arrears in time; copies of any tax determination is annexed to this call .

(2) ceases to exist if the taxpayer has no legal successor, the guarantor’s obligation to pay the outstanding balance is not affected.

(3) require the guarantor may be issued if the underpayment was not paid by taxpayers, even though the taxpayer’s payment of a reminder to no avail, and the balance was paid in the pursuit subject to tax, unless it is clear that the recovery would be proved fruitless, the guarantor can be a challenge also issued after commencement of insolvency proceedings against the taxpayer.

(4) A challenge to the guarantor, the guarantor may withdraw a timely filed appeal shall have suspensive effect.

(5) The decision on the appeal can be reduced arrears to be paid by the guarantor as a result doměřovacího proceedings or supervisory agent to the decision of tax assessment for which the guarantor is liable. In the event that this can not change the tax amount determined due to the deadline for the tax assessment may be in recognition of the reasons that the original tax was set incorrectly, reduce the arrears to be paid by the guarantor only against the guarantor.

(1) Guarantor, which was delivered to the challenge under § 171 para 1, the tax treatment as the procedural status of the taxpayer, as well as permission to waivers of confidentiality in accordance with § 52 paragraph 2 of the information subject to confidentiality obligations, with whom he was acquainted.

(2) Upon notification call guarantor guarantor is entitled to inspect the file concerning the arrears that are guaranteed to the extent necessary for an appeal procedure, initiating the use of supervisory means or incentive to tax exemption. Until then, have the right to information from the tax on the amount outstanding under the guarantee.

(3) If the guarantor’s request for postponement allowed, arrears can be recovered during this period only subject to tax.

(4), the guarantor, which is in arrears with payment of arrears, which was asked to agree that this samostatný underpayment interest on late payments; it applies to interest on the amount of postponement in the event that the guarantor povoleno postponement.

(5) Guarantor to pay the arrears for the taxpayer, the tax administrator shall issue a certificate of payment of arrears.

(6) Payment of tax made by a guarantor shall be used to pay arrears of the taxpayer for which the guarantor is liable. If no such payment wholly or partly used to pay the arrears since the date of payment was already fully or partly paid, there will be the guarantor overpayment equal to the amount that was used to cover the arrears. The tax administrator shall transfer the overpayment to any outstanding balance on a personal guarantor’s account, on which is recorded on his own tax obligations. If the guarantor does not have arrears on which the overpayment can be transferred tax overpayment or remaining part of the guarantor, without pointing out the application within 30 days of its inception. The same applies in the event of termination of the tax liability that the guarantor has paid in full or in part.

Providing tax liability or financial guarantee

(1) The tax administrator may decide to accept third party liability different from the taxpayer by securing the unpaid taxes, based on the guarantor a written statement with a notarized signature.

( 2 ) The tax administrator may decide to accept financial security for the unpaid taxes , based on the written statement submitted by the issuer of the warranty deed that the challenge of the tax administrator shall pay the amount guaranteed . Unless the bank guarantee must be provided with a warranty deed notarized signature.

(3) The payment of arrears secured under paragraph 1 or 2, a similar procedure under § 171 and 172nd

Backups

(1) Tax can be secured through the payment of advances, if the tax is not yet known and has been less than the due date. The obligation to pay tax advances by the law.

(2) The taxpayer is obliged to pay advance tax in the amount and the time limits set by law or by the tax administrator.

(3) After the end of the taxable period or periods for which tax return is filed or settlement is paid advance tax included in the payment of tax.

(4) Depends if the change of frequency or amount of the advances of the last known tax efficiency of the last known tax changes occur the following month after the decision on determination of tax.

(5) In justified cases, the tax otherwise deposit, or permit an exemption from tax back up, even for the entire tax year.

(6) the Inland entity to which the obligation arises to pay the new tax law provides for the deposit, the tax administrator upon request or ex officio advances with regard to the expected tax liability, the case of a taxpayer, which occurs at the same registration obligation, give information for determining the deposit at registration.

Part 5

Recovery of Tax

Ways of enforcement

(1 ) The tax administrator may recover arrears of tax foreclosures and secure recovery of the arrears through a bailiff , or be relied upon in insolvency proceedings or log it in a public auction .

(2) The tax authority chooses methods of recovering arrears tak, that the costs of recovery, which will be required to reimburse the taxpayer was not manifestly disproportionate to the amount of underpayment.

(3) The tax administrator is responsible for the recovery of arrears as well as its collection.

Enforcement Order

(1) Enforcement Order is

a) a statement of arrears data compiled from records of taxes,
b) an enforceable decision, which provided cash benefits, or
c) enforceable protective order.

(2) contains a statement of arrears

a) the term tax, which issued a statement of arrears,
b) reference number
c) identification of the taxpayer, who failed to pay arrears (the “debtor”)
d) data on individual arrears,

e ) the signature of an official with the name and job title and official stamp , this requirement may be replaced by a recognized electronic signature of an official,

f) confirmation of enforceability,
g) the date on which a statement of arrears prepared.

Section 1

Tax execution

Relationship to the civil court order

(1) Unless this Act stipulates otherwise, the procedure for execution of the tax under the Civil Procedure Code.

(2) The powers of the tax, as an enforcement body, are governed exclusively by this law. Where the tax acts as a beneficiary of the Enforcement Order shall apply mutatis mutandis the provisions of Civil Procedure governing the status of authorized.

Regulation of tax execution

(1) Tax executions are hereby issuing an enforcement order, which is initiated execution proceedings.

(2) Opinion execution order contains in addition to requirements under § 102 paragraph 1

a) how to implement the tax execution,
b) the amount of arrears for which the execution ordering,
c) the amount of enforcement costs pursuant to § 183 paragraph 1 and 2,
d) a reference to the executory title.

(3) If the amount for which execution ordering tax increases after the execution of tax on interest on arrears, the tax statement directs the execution order and execution of such interest and indicate here the method of its calculation; of interest arising from the delay of tax execution Execution costs arise.

(4 ) execution order shall be served on the debtor and the other recipients of this decision and not against him to exercise remedies .

(5) The tax can only be enforced in the following ways

a) deductions from wages,
b) the commandments of bank accounts with the payment service
c) other monetary claims commandments,
d) other property rights, disabilities,
e) the sale of movable or

f ) the sale of immovable property .

Exclusion of property from the tax execution

(1) After execution of the tax proposal to tax those who suggest the no property right to the execution or the person to whom the execution order imposed on the obligation of such property, or an ex officio decision to exclude from property tax execution, which shows the no-right the execution, the beneficiary of this decision, the debtor and other persons who have submitted a proposal to exclude from property tax execution.

(2) A proposal to exclude from property tax execution decides the tax within 30 days. The decision to exclude property from the tax execution may be appealed within 15 days of its receipt. During the proceedings on the application for withdrawal of assets from estate tax execution can not be covered by the proposal to sell.

(3) Persons authorized to file a petition for exclusion from property tax seizure and the beneficiaries execution order may file with the tax authorities that tax execution ordered filed within 15 days of receipt of application for an enforcement order the withdrawal of assets from the tax execution.

(4) Persons who are authorized to request the withdrawal of assets from taxation and execution that are not recipients of execution order, they can exercise their right to design the tax, which tax execution ordered within 15 days from the date on which that on their property tax execution was ordered, learned of the auction until negotiations start, if the property is not subject to auction, so until the day when the tax execution performed.

Declaration of assets

(1) Unless or could not be enforced if the tax arrears paid commandment seizure of bank accounts at payment service provider has to call the tax debtor is obliged to submit the declaration within the time property. The deadline for filing a declaration of assets must be less than 15 days of receipt of the call. In the notice, the tax administrator shall advise the debtor of the obligations associated with the delivery of the challenges and potential consequences associated with or do not submit a statement indicating false or grossly distorted data, regarding non-compliance is not bound by the tax obligations of confidentiality for purposes of criminal proceedings.

( 2 ) The declaration of assets of the borrower is obliged to provide complete and truthful information about their assets , including property belonging to the joint property of spouses. The signing of the declaration of the debtor’s property that is not presented orally or through the log data messages according to § 71 paragraph 1 must be officially verified.

(3) The declaration of assets the debtor is obliged to state

a) the payer’s wages or other income punishable deductions from wages and the amount of their claims,
b) the payment service provider, for which funds in the accounts, account numbers and the amount of cash on them,
c) the person against whom the other monetary claims, reason, amount and maturity date of these claims,
d) persons to whom a property right or other claim on other assets, their purpose and value, or date to be filled,

e ) movable assets they own , or in which the ownership share , excluding items that are not subject to enforcement, place , or person in which they are located; same is true of passbooks , certificates of deposit and other forms of deposits , securities, including dematerialized and immobilized , documents whose presentation is necessary to exercise the right of ownership to the point, stamps and vouchers , money and other means of payment

f ) real property owned by , or on which the ownership share , and the amount thereof ,

g ) trade plants , which they own, and their location,

h) other assets not specified in subparagraphs a) to g)
i) the legal defects which seriously on that property,
j) an explicit statement that their assets, including property belonging to the joint property of spouses, said full and truthful information.

(4) If the debtor is making a statement about his property tax administrator for the past 6 months, the tax debtor’s invite-only communication changes and complete the statement of assets. The same procedure applies if the debtor is a protocol for a declaration of property together with a list of property that was in the past 6 months, drawn by the court.

(5) The debtor is not obliged to declare the property to which the tax was asked if

a) the debtor to insolvency proceedings
b) the debtor is put under administration, or
c) the enforcement of arrears disappeared.

(6) The conduct of the debtor concerning his property, with the exception of the infringement consisting in the normal course of business , meeting the basic needs of life and property management , including routine maintenance , which the debtor made after he was served notice under paragraph 1, or call pursuant to paragraph 4 , to the tax authorities and other parties who have an enforceable claim against the debtor under the EEO ineffective .

Postponement of tax and stop execution

(1) The tax may tax execution on the debtor’s proposal or ex officio suspend partially or completely, especially if saving is really determined to stop the execution of tax, the exclusion of the subject matter of execution of the inventory or the conditions for the postponement of payment arrears. Unless the tax authority in the decision to postpone the execution of tax otherwise, the legal effects of enforcement actions already carried out are retained. If the reasons that led to the postponement of tax execution, and failing to stop it, decides to continue the tax in the tax execution.

(2) The tax on the recipient’s execution order proposal or ex officio tax execution wholly or partly stopped if

a) Regulation were not met its legal requirements,
b) dropped out the reason for which the tax execution directed,
c) authorize the postponement of payment arrears,
d) the final decision that affects the property, which belongs to the no-seizure law, or things not subject to execution,
e) the rights to recover arrears
f) the anticipated proceeds will not be enough even to cover enforcement costs,
g) the continuation of the tax execution was associated with significant difficulties,
h) has been directed more tax executions, and enforced payment of arrears is sufficient only some of them, or
i) there is another reason for which the tax can not continue execution.

(3) The decision to postpone and to pursue the execution of deferred tax, or a decision to stop the tax execution shall be delivered to all recipients of execution order. In the case of partial suspension of the tax execution, delivering the judgment debtor and liable only to wages, the payment service provider or other poddlužníkovi (hereinafter “poddlužník”), which the partial suspension relates. The decision rejecting the request for postponement or suspension of tax execution shall be delivered only to the applicant.

(4) Decisions pursuant to paragraph 3 is not applicable remedies.

Execution costs

(1) Execution costs the borrower is obligated to pay if the tax execution was carried out illegally.

(2) Enforcement costs consist of compensation costs of tax enforcement, the replacement cost of sales performance and compensation of cash expenses incurred in the implementation of tax execution.

(3) The execution, writ of execution which is a precautionary statement, shall be paid only cash expenses.

(4) The amount of execution cost the tax execution order or separate decision, against this decision may be appealed within 15 days of its receipt.

(5) The amount of pocket expenses the tax is always a separate decision. Fixed amount of cash expenses, the debtor must pay within 15 days from the date when the decision is issued. Cash expenses related to power sales, paid by the borrower, even though the auction or liquidation of the subject of tax execution occurred.

(6) Execution costs are recorded on a personal tax account debtor and enforced, along with back pay.

(1) Costs for the execution of the tax is 2% of the amount for which the tax execution directed, but at least no more than CZK 500 and CZK 500 000, the payment obligation arises debtor obtaining an enforceable order or issue a separate decision of the tax enforcement costs.

(2) Cost of sales performance is 2% of the amount for which the tax execution directed, but at least no more than CZK 500 and CZK 500 000, there is their payment obligation to the debtor or the start of the auction item zpeněžením tax execution outside auction.

(3) Enforcement costs under paragraphs 1 and 2 may be required for the same arrears only once. These costs are calculated from the recovered amounts to the nearest hundreds down.

(1) The tax may withhold from the proceeds of tax execution in the expected amount of cash expenditures, which accounts when determining the actual amount.

(2) Payment of cash expenses is transferred to the budget of the tax, if these expenses from their own back up the budget.

(3) The transfer of sums from a personal deposit account to the personal tax account the taxpayer meets the cost of execution is always a priority reimbursement of cash expenses is done first in order.

(4) If any enforcement actions carried out to recover arrears of more debtors jointly, the tax administrator allocates the compensation in proportion to the amount of arrears recovered.

(5) If the enforcement caused the illegality of the administration divided by a public authority, a sum of money handed over to enforcement, the authority shall pay the tax is in arrears with the monetary compensation exacted, resulting from cash expenses and imputed interest on the tax unlawful conduct or damages .

Common provisions for tax execution

(1 ) If the tax seizure of property belonging to the joint marital property or assets of the debtor’s spouse , the spouse of the debtor in respect of the property in the same position as the debtor, in case of doubt , it is considered that the property belongs to the joint marital property or assets of the debtor spouse .

(2) exceeds the cash received tax amount claimed and execution of arrears, there will be returnable to the debtor overpayment which the tax return, even without the application within 15 days.

( 3 ) If, during the tax execution sale of goods or the sale of immovable property to change the local jurisdiction tax execution completes tax administrator , who ordered.

(4 ) Tax foreclosures can also affect property right thing movable or immovable thing debtor to go to the Trust ‘s successor as the subsequent heir and which the borrower can not dispose freely .

(5 ) If this Act debtor obligation to report information to the tax authorities , this obligation does not apply to information that is tax administrator can use the remote and continuous approach to determine public registry , it does not apply to the declaration of assets.

Section 2

Tax execution impairment of property rights

General provisions on disability tax distraint of property rights

(1) The disability tax distraint of property rights imposes tax obligations command execution debtor and poddlužníkovi who is authorized to dispose of the property right of the debtor.

(2) The tax administrator shall promptly notify poddlužníka a legally enforceable order; this notification shall be delivered into their own hands.

(3) fail to comply with his obligation under poddlužník execution order and the law properly and on time, the tax administrator has the right to meet its funding from the poddlužníka; claim this tax applies an action to court.

(4) If during the execution of a change in the tax area of jurisdiction, it shall present the relevant tax poddlužníkovi change in the local jurisdiction and shall notify it at the same time the new account number with the payment service, which will continue remittance proceeds.

Tax deductions from wages execution

(1) Tax execution deductions from wages shall be made by deductions from wages and other income to the amount specified in the command execution.

(2) The payer is obliged to pay the debtor from the time he served a warrant of execution for the duration of execution to carry out tax payroll deduction provided the debtor and the debtor not to pay the amount withheld.

(3) At the request of the debtor may tax on serious grounds to reduce the amount to be withheld by the relevant pay period payroll tax debtor in favor of execution. If the reasons for which the proposal was accepted, the tax decision to reduce precipitation canceled. Against this decision and the decision on the proposal can not be applied remedies.

(4) Tax enforcement also applies to the taxpayer pay the wages, which happens to the wage payer of tax execution. This payroll tax payer deliver warrant of execution and also impose an obligation on him to continue payroll deductions from the debtor, and indicate the amount of arrears for the payment of rainfall continue to be performed; order that enforced arrears received to the original payer’s salary is maintained . The decision to continue the payroll deduction is not applicable remedies.

(1) He orders the implementation of the tax payers pay more precipitation, identify them, what part do not deduct the base amount.

(2) If the debtor’s income is less than the wages of a taxpayer or a specified part of the base amount, the payer shall pay promptly to notify the tax administrator, he again decides what part of the base amount each taxpayer does not deduct wages.

(1) The debtor is obliged to notify the tax entitlement to pay for salaries and other payer denial of the taxpayer pay the current wages within 8 days from the date when those facts occurred.

(2) The payer is obliged to pay within 8 days to notify the tax administrator that

a) the debtor has recently joined him to work,
b) the borrower has stopped him at work,
c) the debtor took another job at wage payer.

(3) For the infringement referred to in paragraphs 1 and 2 can save the tax payers pay the debtor or a disciplinary fine of up to 50 000 CZK.

Tax execution commandment of bank accounts

payment service provider

( 1) Tax enjoining claims from an account with the payment service provider shall be made by debiting the funds from the borrower ‘s account , denominated in any currency , up to the amount specified in the enforcement order and the payment of the tax administration. Execution order shall be transmitted to the payment service provider prior to the debtor.

(2) The payment service is required from the time he was served a warrant of execution for the duration of execution not to pay tax money from the debtor’s account from which the claim is commanded, not to carry them off or otherwise, and not treated with them, up to the amount specified in the command execution, it also applies to funds that will be received into the account within 6 months from the date of notification of the final execution order.

(3) If the tax execution ordering more accounts, the tax administrator in the command execution order of accounts in which the payment service provider must write off of these funds.

Tax execution commandment other monetary claims

(1) Tax executions commandment affects other financial assets other than cash asset of the debtor is entitled to salary or receivable account with the payment services, the amounts listed in execution order. This execution may be ordered even if the borrower’s claim becomes payable only in the future, and even if the debtor claims to be from the same sub-legal reason in the future arise. Execution order shall be served before poddlužníkovi debtor.

(2) Poddlužník not from the time he was served a warrant of execution for the duration of tax execution debtor to pay his debt, nor for her to set off or otherwise dispose of it. The Borrower shall from this moment with his claim in any way deal and loses its right to payment.

(3) The operations required to pay the debtor’s tax debt, which belongs to a debtor may instead make the tax.

Tax enforcement of property rights of other people

(1) In implementing the tax handicap execution debtor’s property rights other than under § 178, paragraph 5, point. a) to c), provided that they are not connected with his person and are transferable to another, shall apply mutatis mutandis the provisions on the implementation of such a tax execution method, which reflects the nature of property rights, which are affected by seizures.

(2) The operations required for the application of any property right pursuant to paragraph 1, which belongs to a debtor may instead make the tax.

(1) A claim for a disability or delivery of movable property tax applied to the commandments of procedure other than a monetary claim, in which the execution order prohibiting publication or delivery of goods by the debtor and order their release or delivery of the tax. Execution order shall be served before poddlužníkovi debtor.

(2) The tax authority has informed simultaneously with the final execution order shall specify the manner, place and duration of the claim, even if the time comes to fulfill the claims in the future.

Section 3

Tax execution sale of movables and immovables

Auction

(1 ) The tax administrator can perform a tax execution sale of movables and immovables order and make the auction .

(2) governed by a tax auction executor, for the purposes of this Act shall mean the officer in charge of tax execution performance, this is a public meeting.

(3) The tax administrator may appoint another officer to perform bidding operations (hereinafter referred to as “Auctioneer”) and to identify other officials to ensure the proper conduct of the auction.

( 4) A person participating in the auction, everyone who comes to participate in the auction before the start time and demonstrate that it meets the conditions to participate in the auction. If this is an auction of real property may attend meetings only person who has passed to the start of the auction the auction certainty composition auction certainty that person is obliged to prove the manner specified in the auction notice . A person participating in the auction is obliged to prove their identity . A person participating in the auction shall be obliged to give to enroll in the list of persons participating in the auction , take over and use the auction number , if assigned.

(5) a person interested bidder in the auction, which has made during the auction the auction administration. If the bidder is awarded the hammer, it becomes the declarer.

194a

(1 ) The tax auction is carried out electronically , insofar as it is technically equipped.

( 2 ) The tax administrator shall publish a manner allowing remote access

a) the fact that it is technically equipped for the implementation of the electronic auction

b ) the conditions and procedure for implementation of the electronic auction.

( 3) The electronic auction shall apply mutatis mutandis the provisions of the auction.

(1) directs the auction tax auction notice.

(2) Auction announcement contains, besides the requirement under § 102 paragraph 1 point. a), b), g) and h)

a) the date and time of the start of the auction , or date and time of the auction, if the auction is conducted electronically ,

b ) the location of the auction , this does not apply if the auction is conducted electronically ,

c ) identification and description of the lot ,

d ) if it is to be auctioned more subjects auction and the order in which they will be auctioned

e ) determined the final price of the item or auction,

f ) the amount of the lowest auction filing

g ) the method of payment and the period of administration, and the highest auction conditions under which the Bidder can take the auctioned objects for which they are the owners ,

h ) an invitation to anyone who has the right , that does not permit realization of a tax execution, applied toto právo before tax, and that such application correctly established until the start dražby , with the caveat that otherwise his rightly find if a tax execution taken into account ,

i) an invitation for claims secured by mortgage or detention law or a corresponding transfer of rights with instructions on how to use and that otherwise these receivables account.

(3) Auction notice to the subject of the auction also includes

a) the amount auction security and its method of payment,
b) the time and place of the auction items tours and organizational security inspections
c) the rights and defects associated with the auction items, identifying those defects, which were in accordance with § 221 paragraph 3, point. c) decided that the auction sales in full.

( 4) If the implementation of the electronic auction , auction decree also contains :

a ) the address of the website , which will conduct an electronic auction ,

b ) the address of a website which published the conditions and procedure for the implementation of the electronic auction.

(5 ) does not justify the Auction notice . If the decision of the tax administrator to cancel the auction, shall be served on this decision as the auction notice . These decisions can not enforce remedies.

(1) tax auction decree delivered into their own hands

a) the debtor,
b) co-owners of the lot,

c ) other persons , of which the tax known to have the lot of pre-emption , gifts , leases or rents the right , granny or repurchase ,

d) the tax that has already entered its arrears to the debtor,

e ) the one who went to the tax administration as the legitimate execution of the interrupted by another legal regulation 17) .

(2) other persons tax auction decree delivered by her published in the manner according to § 56 paragraph 2, until the opening auction, at least for

a) 30 days for the auction of immovable property , or
b) 20 days for the auction of movables.

( 3) The auction notice at the request of the competent tax administrator shall publish in the usual manner also the local authority in whose district the immovable thing , which is the subject of the auction.

(4) The tax administrator may also disclosure of the requested auction notice local authority in whose district the debtor has his residence or last known residence.

(1 ) Any person who applies to the subject of the auction option to purchase or repurchase shall demonstrate this right to the tax period specified in the auction notice . The tax authority before the start of the auction decide whether the option to purchase or repurchase shown; against the decision not to exercise remedies . If these rights are established, can a person who testifies apply only auction as auctioneer ; transition ownership of the auction the bidder such rights shall lapse unless the statutory pre-emption rights .

(2) Anyone who has a claim against the debtor or secured detention or lien securing the transfer of rights to the lot váznoucím than that for which the tax execution managed, it can apply the tax to satisfy the distribution of proceeds from the auction and show relevant documents before opening auction, otherwise the tax proposal to lodge a claim rejected. A similar procedure is authorized to sign suspended from execution under other legislation.

(3) Reject the proposal to lodge a claim that has not logged conditions, notify the tax administrator by the person who applied the proposal, against the decision not to apply remedies.

(4) Tax claims against the debtor than those for which the tax enforcement led, the tax administrator, which leads execution proceedings, or other tax to satisfy the log distribution of proceeds from the auction, but no later than the start of the auction.

(1) The auction can take place at the headquarters of the tax or where the auctions are subject, or at another suitable place.

(2) The tax executor shall initiate an auction before bidding and shall

a) whether the evidence relied option to purchase or repurchase ,
b) who volunteered their claims in what amount,
c) if someone walked into tax execution as authorized execution of the interrupted by other legislation

d ) changes that have occurred in the data listed in the auction notice ,

e) whether the conditions for its holding,
f) the lowest auction administration and minimum bid.

(3) tax executor

a) may exclude a person from participating in the auction sale and the other persons present to report from the auction room if undermine the negotiation process, or request the Forum for their safety and put things right to feed,
b) may revoke the auctioneer does not fulfill the obligations stipulated by law, and then carries out the obligations auctioneer until the end of the auction in person,
c) may suspend or stop the auction if for technical reasons, for misconduct, persons participating in the auction, or other persons present, or for other reasons can not continue in the auction.

(4) If the executor of the auction tax breaks, the time of his continuing in the same place. If you can not interrupted the auction to continue on the same day, the decision to continue to notify the same way as it was delivered to the auction notice. The decision to stay and continue on the same day the auction is not delivered, the date of delivery shall be given notification date for the continuation of the auction the same day, persons present at the auction. The decision to suspend or resume the auction can not be applied remedies.

(1) individual case Bidding continues until the person is participating in the auction, the auction administration.

(2) Auction administration is offering a certain amount of spoken bidder who agrees to be auctioned for the hammer to pay the thing.

(3) fails to higher auction bidders submission, the bidder with the word “third” award in favor of hammering the bidder submitting the highest auction. Before the hammer the auctioneer asks people participating in the auction if they have objections to the grant impact.

(4 ) If the tax by the executor reasonable objections against the hammering continues bidder in the auction by calling penultimate auction administration. Otherwise, the auctioneer shall decide on the granting of impact. The decision on granting the hammer and can not justify against him to exercise remedies , unless the hammering given at the auction immovable .

(5) bidders are bound by their pleadings auction unless the auction made more use. Price vydraženého course is not limited to price regulations.

(6 ) If more will do the same highest bidders auction submissions are satisfied, the hammer , which suggests an option to purchase or repurchase , if the same highest auction submissions made more bidders an option to purchase or repurchase are satisfied, the hammering of them who made the first submission of the auction . Unless steps hammering awarded satisfied, hammering bidder who made submissions first. If you can not determine who made the auctioneer auction is first filed , the auctioneer will determine the successful bidder by drawing lots .

(1) The auction shall be drawn up during the protocol, which is recorded in the course of bidding for individual subjects, made the highest auction administration and individual decisions to grant a hammer, raised objections against the hammer and the method of execution.

(2) Protocol signed by the executor and tax those who have raised objections to the grant impact.

(3) He orders the tax due to efficiency and economy in one more meeting of the auctions of various tax executions, even against several debtors, the Protocol on the auction shall be conducted so as to make clear how the proceeds from the sale was achieved in individual tax seizures.

Not bid

a) tax executor , auctioneer and other official persons of the tax administrator , who ordered the auction , the debtor and the debtor’s spouse , or their representatives , as well as those who have other legal regulation 18 ) defends in the acquisition of things , which is the subject of the auction ,
b) the bidder of the lot, which is re-auctioned on the grounds that the bidder has not paid within the period of administration the highest auction.

The auction ends when all items were auctioned auction, to which bidder is found, or if the proceeds obtained from the progress is sufficient to meet the auction of recovered arrears and other entitlements to be met or the distribution of proceeds.

Tax execution sale of movables

(1) Tax execution sale of movable property owned by the borrower or co-ownership share on the sale of movable property shall be made by writing things that are subject to execution, and zpeněžením, if the nature does not matter.

( 2 ) The tax foreclosures sales of chattels may be affected movable with the exception of matters that may be subject to tax execution disabilities property rights.

( 3 ) If required by the purpose of the execution of the writ , the tax executor make your apartment , office , or other rooms of the debtor and his boxes or other containers placed in them , in which the reasonable assumption is movable object , the debtor has already issued , for the purpose of tax executor can regularize access to these premises , 80 § 2 and 4 shall apply mutatis mutandis.

(4 ) If a reasonable suspicion that the borrower carries a movable asset that is subject to execution, and if prompted to issue a hidden things in vain , tax executor may make a personal inspection.

(5 ) Personal tour provides official person of the same sex.

(1) Items to be sold tax executors designated in the list of things.

( 2 ) The debtor sided things can not handle . Legal acts to which the debtor is in breach of this obligation is void .

(3) At the opening of the inventory tax affairs shall notify the executor of the purpose of their arrival, ask the debtor to pay the arrears demanded by and delivered to the debtor warrant of execution for the sale of movables, unless the debtor is present, shall be delivered to him a warrant of execution to the Protocol on the census of things.

(1 ) If the tax administrator determines that the borrower is dematerialized and immobilized securities recorded by the person entitled to the records of investment instruments 19) , determine these securities enforcement order which shall be served on the debtor and the person entitled to the records of investment instruments.

(2) Execution command always deliver the tax before a person authorized to register of investment instruments other than the debtor, and from this moment the debtor to dispose of such securities, a person entitled to the register of investment instruments, this fact shall be entered in its register.

(1) The tax executor shall make above all things, the debtor may miss and probably the easiest to sell.

(2) Things that are perishable, will be written only if enough other things and can make sure of a quick sale in a place where they are.

( 3 ) can be written movables , accompanying the immovable .

(4) the specific nature of things, such as passbooks, certificates of deposit, certificated securities, documents whose production is necessary to exercise the ownership rights to things, valuables, money, credit cards and other payment instruments, precious metals, gemstones and precious subject execution, the executor shall make tax and simultaneously withdrawn.

(5 ) can be written matter debtor in possession of another person. This person is obliged to hand over these things tax executor.

(6) Tax executor complete list of other things written by the proceeds of the sale if things are not enough to cover the arrears recovered.

(1) removes the tax executor written things especially if fear that things will be written, damaged, destroyed, altered, hidden or stolen, and take care of their appropriate collateral. This operation can also be done later.

(2) Tax executor may, with the consent of the debtor, save things written in the debtor reserved a room that locks, and bear an official seal.

(3) tax written things executor may also be left in place where they were drafted. In this case, things written clearly marked. The labeling must be clear to whom the tax and when things were written.

(1) Protocol on the list of things contains in particular

a) the way things written, the tax shall, or an indication of whether things were removed and
b) identify the debtor’s spouse, or written by co-owner of things.

(2) Protocol on the list of things in the event that the present drafting of the borrower, also contains

a) the manner and time of receipt of order execution debtor
b) inviting the borrower for payment of arrears recovered.

(3) The Protocol on the list of things, as appropriate, also state

a) a statement of the debtor or other persons present during the inventory of the fact that things have been written by the court, other tax authorities or other authorized person,
b) the right of ownership or other defects and drains on sepisovaných things are predicated of things in writing by the debtor or another person present, or
c) tax guidance issued by the executor of a procedure for the exclusion of items from the tax execution.

(4) The Protocol on the list of things the attachment containing list of things indicating the serial number of the item, its brief description and the anticipated proceeds from the sale.

(5) The list of things in addition to the main action in the nature of individual things, and writes its accessories, or specify its components, or indicated in the protocol, it is a set of things.

(6) Unless the debtor is an inventory of things present, he shall notify the tax administrator a copy of the Protocol on the list of things later. A copy of this Protocol shall also notify the tax administrator of things written by co-owner if the tax is known.

(1) After the entry into force execution order, the price established by the tax things written in simple cases, estimates, if the price or the method of detection is not established by other legislation, the price recorded in the official record. In other cases, establish tax rates to determine the things written by experts.

( 2 ) To determine the rates of cultural heritage and national cultural monuments 20) , museum collections and exhibits that are part of 21) , and objects of cultural value 22) , constitutes the tax administrator always expert.

(3) The observed price of goods which are perishable, shall be the price determined by the estimated tax executor in inventory.

(1) written, things will be sold at auction.

(2) Each auction item is auctioned individually or in a file.

(3) When the object file and find the auction if the bidder for him, may, if so provided in the auction notice, the individual case file to bid separately.

(1) The lowest auction administration is at least one third of the observed prices.

( 2 ) The successful bidder who has been awarded the hammer , the highest auction administration immediately pay; fails to do so , the auction item auctioned again without his participation. If the implementation of the electronic auction , the bidder shall pay the highest auction filing within the period specified in the auction notice . This period may not be longer than 10 days from the granting of impact.

( 3 ) The tax authority shall issue a certificate of payment of the bidder highest auction filing that is accompanied by the decision to grant a hammer documenting the acquisition of property subject to vydraženému , if a bidder does not accept the auctioned item , shall apply correspondingly § 84

(4) Where no bidder for the auctioned thing, the tax administrator may repeat the auction if it can be assumed that the matter will be sold.

(5 ) With regard to movables , with which they are associated factual, leases or rents the rights of others , or in respect of movable assets whose valuation by an expert exceeds the amount of CZK 500 000 , shall apply mutatis mutandis the procedure provided for valuation and sale at auction at a tax execution sale immovable property and the procedure for schedule management .

Written items whose sale is prohibited or which are traded without a permit, tax auction sells out, and to the person who is lawfully entitled to their purchase, or through a person who is authorized to do business with them, but at least half of the observed prices. If there are more candidates, sells tax matters to the person who makes the highest bid.

(1) If the goods are sided

a) cultural monuments and national cultural monuments,
b) the museum collections and collection items, which are their components, or
c) objects of cultural value

is offering to buy the tax corresponding to the government, or the opinion of the government department legal person, whose mission is to care for the things referred to in subparagraphs a) to c), at least at the observed prices.

(2) If, in a manner provided for in paragraph 1, tax it and logs a copy of the protocol provides the purchaser.

(3) If the one who was the subject of the auction offered , does not respond to the offer within 30 days of its receipt , or does not pay the price determined in the offer within the deadline , which was agreed with the tax , the tax administrator these things sold at auction. Level of the lowest auction filing tax administrator provides at least equal to the price established , even when repeated auction .

(1) Things that are perishable, the tax auction to sell off the power before the legal execution order any candidates for at least half of the observed prices. This method of selling is done by providing written by things without removal.

(2) If there are more candidates, sells tax matters to the person who makes the highest bid and pay for it on the spot to take over things.

(3) If the way things written by sale under paragraph 1, the sales tax administrator is logged and a copy of the protocol provides the purchaser.

(1) If a written certificate of deposit book, certificate of deposit or other instrument of similar form to the deposit, it shall submit the tax payment services, together with the execution order for sale of movables and select from the amount to which the debtor has the right, up to amount of arrears enforced.

(2) The payment service provider executing the payment of the deposit this tax, even if it is bound to pay the deposit.

(3) If the deposit is denominated in foreign currency, the payment service provider shall deposit the payment of tax in the Czech currency.

(4) To the extent the tax benefit paid to the payment service provider shall waive their obligations to the debtor.

(5) If the written instrument evidencing the existence of a monetary claim or claims on the issue or delivery of movable property or other property right, submit it to the tax poddlužníkovi with the execution order for sale of movables. Thus, the effects of delivery poddlužníkovi execution order by type of tax impairment of property rights enforcement and proceed in accordance with relevant provisions for the required tax execution.

(1) monetization written by the securities administrator performs duties according to the nature of the security or sale of securities by selling items that obtained by applying the tax law on securities.

(2) book-entry securities and immobilized tax cashing in accordance with the law. Necessary steps will tax executor.

( 3) The execution of the procedures for the sale of securities, including dematerialized and immobilized , shall apply mutatis mutandis § 191

(4) The liquidation of securities, which carry a right to payment thereon the amount or proceeds from them, and securities with which is associated with the submission of their right to release things, § 215 shall apply mutatis mutandis.

(1) Things that nezpeněžily, the tax administrator may exclude from the list of things. The decision shall be served on the debtor and can not be applied against him remedies.

(2) The decision to exclude from the list of things tax prompts the debtor to get things excluded from the list within the time picked up, or ask the debtor to the tax deadline told where and when it is ready to take things, the period shall begin on the date the decision to exclude things.

(3) remit the case to draw up a tax report.

(4) If the debtor refuses to things excluded from the list to take or can not return to the debtor because his residence is unknown or things not collected within the period specified in the invitation tax, the tax administrator may decide to state forfeiture procedure pursuant to § 84 .

Tax execution sale of immovable property

Tax execution sale of immovable property can affect an immovable thing , which is owned by the debtor. This procedure also applies to the sale of ownership interest in the immovable .

(1 ) The Borrower shall not when he was notified of a warrant of execution , real thing transferred to another person or her weight . Legal acts to which the debtor is in breach of this obligation is void .

( 2 ) The Borrower shall , within 15 days from the moment it was announced execution order , the tax administration to announce whether someone has the right of first refusal immovable assets , rights and other defects related to immovable property , if the debtor fails to comply with this obligation , is responsible for damage caused thereby .

(1) The tax administrator shall deliver a warrant of execution to the debtor and any co-owners of the immovable property.

(2) The tax administrator shall deliver a warrant of execution to the competent land registry, then tax the same way to notify Land Registry becomes legally enforceable order.

(1 ) After the final execution order appoint a tax administrator expert for the valuation of real property and its appurtenances individual rights and defects associated with it , except for the rights and defects in accordance with § 231 paragraph 1 point . c ) . If immovable thing , its accessories and individual rights and defects have been valued by an expert within one year before the date of execution order became final , and if the changed circumstances decisive for valuation, the new expert’s valuation is performed.

( 2) The debtor , or other person shall, at the invitation of the tax administrator to enable local investigation for the purpose of inspection, real property that is subject to tax execution , and its accessories ; challenge must be notified at least eight days before the deadline local investigation . If the borrower does not allow , or other persons , crime immovable and can not consequently set the price of real property tax executor may have to regularize access to the immovable assets of the debtor; 80 § 2 and 4 shall apply mutatis mutandis.

(3) On the basis of valuation under paragraph 1 of the tax

a ) the value of immovable and its accessories

b ) the price of individual rights and defects associated with the immovable property ,

c ) deficiencies sale at auction extinguished 23)

d) the resulting price.

(4 ) The tax established by decision of the final price so that the price of immovable and its accessories and prices of rights related to immovable property shall deduct the price of deficiencies which are selling at auction extinguished. The decision may be appealed within 15 days of its receipt and the auction shall be ordered to the legal force of the decision.

(5 ) The decision on the final price of the tax administrator shall deliver to the debtor , the one who went to the tax administration as the legitimate execution of the interrupted under any other law , any co-owners and persons for whom he is known to them secured on immovable rights or defects with the exception of the rights and defects in accordance with § 231 paragraph 1 point . c ) .

(1 ) In the case of immovable auction , the lowest auction filing two thirds of determining the final price.

(2) The amount of the auction security tax according to the circumstances, but less than half of the lowest auction administration; composed bidder auction security is set against the payment of auctioned items.

(3) The period for filing pay the highest auction provided for in the auction notice runs from the date of the decision to grant a hammer and must not be longer than 2 months.

(4 ) The decision on granting tax administrator hammer delivers the bidder , bidder , that the granting of hammering voiced objections to the debtor , the one who went to the tax administration as the legitimate execution of the interrupted by other legislation , and possible co-owner of immovable on the subject .

(5) Following the decision to award hammering the tax administrator shall notify the appropriate land registry office that the conditions for the transfer of ownership of immovable on the subject to the bidder .

(1) The decision to grant a hammer can be appealed within 15 days of its receipt.

(2) The decision to grant a hammer may appeal within 15 days after the end of the auction also include the persons referred to in § 196, paragraph 1, which was not delivered decree and did not participate in the auction is for this reason the auction.

(3) The appeal body decides to appeal to a decision on whether confirming or altering the hammer so that the hammer does not.

(4) The change shall be taken if the proceedings were such defects that the appellant could not attend the auction or the hammering was awarded as a result of violation of law or regulation at the auction.

(5) Decisions on appeal shall be delivered into the hands of the appellant and those who served with the decision to grant impact.

(1) A person who has been hammering granted, the tax paid by the auction back guarantee within 30 days of auction end.

(2) In the event that bidders appealed against the decision granting the appeal hammer, return them to the tax auction assurance within 15 days of the decision on appeal.

(1) repeated auction may be ordered after the first 3 months of the original auction because the

a) was not done even the lowest auction administration,
b) an appeal against the decision to grant a hammer, it was decided that it does not knock or
c) a decision to grant Hammer was canceled for non-payment of the auction the highest dose.

(2) When a repeated auction , the lowest auction filing half of the final price of immovable assets .

( 3 ) If a repeated auction again a failure due under paragraph 1 may be further repeated auction ordered under the same conditions , assuming that immovable thing will be sold .

(4 ) If at the time of the prior determination of the final price of immovable assets , its accessories and the individual rights and faults associated with it by the time to be a repeated auction , any facts that may affect the amount , the administrator can establish a new tax final price ; paragraph 2 shall not apply.

(1) The tax administrator may extend the deadline for payment of the submission on the highest auction bidder on the basis of an application filed before the due date for payment of the auction administration, and not more than 30 days following a prolonged period can be extended even further to return to the former state.

(2) ineffective lapse of time to pay the highest auction appeals provided for in the auction notice, or the period extended pursuant to paragraph 1, the decision on the Impact and repealed the tax in question shall notify the bidder.

(1) Auction notice for re-auction the bidder also deliver, which paid the highest auction filing time. He is obliged to pay the tax cost of re-auctioning and damages resulting from the fact that paid the highest auction administration, and if it was at the auction reached a lower maximum use of the auction, the difference at the highest auction administration, the compensation shall be set off by auction security compound .

(2) The amount of compensation under paragraph 1, the tax decision, and also specify the period within which the bidder must pay the amount not paid from the auction security or tax returns the remainder of the auction security.

Schedule management

(1) Following the decision to award the highest impact and pay the tax administration of the auction shall promptly invite the creditors who have applied and whose application has been refused to him within 15 days of receipt of the call told of its claims and its accessories quantified on the decision to grant a hammer and facts relevant to its order. After the deadline specified in the call can not be taken into account that part of the claims and their accessories, which were not quantified.

( 2 ) Following the decision to award a hammering pay the highest auction filing tax administrator shall promptly invite the persons known that the benefit secured on the lot easements, granny rents or leases or rights except those which have been pursuant to § 221 paragraph 3 point . c ) decided that selling at auction extinguished to him within 15 days of receipt of the call indicate whether requiring payment of compensation otherwise shall be deemed to have agreed to the payment of compensation for the bidder as a continuation of this easement , rooms for rent or rented or pachtovního laws after the change of ownership. To express učiněnému after the deadline specified in the call shall be disregarded.

(1) Proceeds from the auction to satisfy the first execution costs. In addition, to satisfy the creditors whose debt was secured detention law. Other claims are satisfied in their turn.

(2) The order is critical

a) in tax claims for which the tax imposed execution, the date of the execution order,
b) for claims filed tax day, when the tax was filed,
c) claims secured by a lien date of the lien,
d) compensation for easements day of the easement,

e ) for compensation for a lease or rents just one day of a rental or pachtovního rights

f ) in compensation for vymenek day of mangers .

(3) If several claims of the same order, and the auction proceeds are not enough to completely satisfy, satisfy these claims fairly.

(1 ) The tax on the basis of statements received under § 228 shall decide on the distribution of proceeds of the auction, in which individual creditors entitlement to reimbursement claims for an amount which corresponds to their order , and possibly loss of material , leases or rents rights or other rights of a defect to the lot ; timely filed an appeal against this decision has suspensive effect.

(2) The decision to deliver tax schedule

a) the debtor,
b) the bidder,
c) creditors who have applied and whose application was rejected,
d) persons known to the benefit secured on the lot except those defects that have been decided under § 221, paragraph 3, point. c) the sale by auction in full.

( 3 ) Compensation for an easement , lease or granny or rents the right to tax administration admits bidder , if the person agrees that having the right of this easement , lease or granny or rents the right .

(4) granted the amount of tax paid after the decision on the schedule.

(5) After payment of all debts to be met, the rest becomes excess auction proceeds distributed to the debtor, with which are disposed of in accordance with § 185 paragraph 2 The deadline for returning overpayments vratitelného runs from the date of the decision on the timetable.

(1) The date of the decision on time lapse

a) retaining lien and charge on the lot,

b ) easements, mangers and lease rents and rights appurtenant to the lot , it does not apply to easements, rooms for rent and lease rents and the rights which it was decided that fade away , and easements, rooms for rent and lease rents and rights for which compensation was provided to the bidder ,

c ) other rights and defects associated with the subject of the auction .

( 2 ) An agricultural leasing , for which the bidder is not granted compensation pachtovního expires at the end of the year in which the auction is held .

( 3 ) The sale of ownership interest shall not cease easements appurtenant around the lot and no lien unless encumbered only sold ownership share.

(4 ) A final decision on the timetable tax administrator shall deliver the relevant Land Office or the one who leads another public register .

(1) In the event that an application was suspended from execution authorized by other legislation or creditor whose claim is secured by locking váznoucím transfer rights to the lot, and his application was rejected on a proposal from the tax, that tax execution carried out distribution of proceeds of the auction court.

(2) A final decision on the Impact of the highest auction and payment of administration tax general court of the debtor shall submit a new application for the distribution management.

(3) The tax attached to the draft of the dossier in the range from which the apparent course of execution and the amount of tax to be distributed.

(4) Upon receipt of a final court ruling on the outcome of the distribution management will promptly pay the tax debt in the amount stated in this resolution and any excess returned to the debtor returnable within 15 days of receipt of this decision.

TITLE VI

MANAGEMENT taxes withheld

Tax withheld

(1) The taxpayer who is required by law or choose to withhold or pay taxes to provide (the “tax withheld”) is required to pay withholding tax within the prescribed time limit and amount.

(2) If the taxpayer fails to fulfill his obligation, he is obliged to pay tax withholding immediately after it realized its mistake.

(3) If the tax that the taxpayer has failed to fulfill its obligation and therefore no tax is withheld reimbursed by the taxpayers to pay directly.

If the obligation to collect the tax payer tax deduction before the end of the calendar year , the taxpayer is obliged to file a bill for the expired portion to the end of the month following the month in which the last required to pay withholding tax , or to report.

(1) If the tax administrator that the amount that the taxpayer was charged, deviates from the amount to be withheld and the tax payer paid, prescribes the difference between these sums to the tax records.

(2) If under paragraph 1, the difference increased duty payer to withhold and pay withholding tax, the difference is prescribed by taxpayers for direct payment due on the replacement within 15 days of final demand for payment.

(3) If the difference is reduced under paragraph 1 of the taxpayer obligation to withhold and pay withholding tax, to settle this difference in tax administration provided by the taxpayer. If this difference can not be settled, the taxpayer must return the amount improperly withheld taxpayer. The tax return under paragraph 1, the difference taxpayer within 30 days from the date when the taxpayer demonstrates repayment amount deducted taxpayer.

(1) If the tax withheld to the tax recovery following the detection of the tax, there is this amount of the obligation to pay a penalty under the provisions of § 251 paragraph 1 point. a).

(2) Interest on late payment of taxes withheld, which was due to the delay that occurred prior to the determination of tax is payable within 30 days of its determination.

Complaint procedure taxpayer

(1) If doubts about the correctness of the taxpayer or withholding tax collected, may within 60 days from the date on which the amount of withholding tax collected or learned to ask the taxpayer for an explanation. The request shall state the reasons for their doubts.

(2) The taxpayer shall submit a written explanation of the taxpayer within 30 days of its receipt, and at the same time possible to correct the error, while a subsequent report or additional tax bill.

(3) If the taxpayer disagrees with the procedure the taxpayer may file a complaint procedure for the taxpayer to the tax which the taxpayer’s local jurisdiction, within 30 days from the date on which the taxpayer received from the taxpayer’s explanation. Fail to comply with its obligation to the taxpayer under paragraph 2, the taxpayer may file a complaint with the tax administrator within 60 days from the date on which the taxpayer had to submit an explanation of the taxpayer.

(4) In proceedings on a complaint procedure for a taxpayer shall apply mutatis mutandis paragraph § 111 § 5 and 112th The tax on the complaint and decides that the complaint meets or partially meets and also saves taxpayers to rectify within a specified period or reject the complaint. The decision on the complaint shall be notified to the taxpayer and the taxpayer.

TITLE VII

Legal succession and relation to Insolvency

Part 1

legal succession

Stopping

(1) The taxpayer who is a legal person dissolved without legal successor, is also required to submit a request for cancellation from the commercial register or similar public register of tax agreement in which it is registered.

(2) If the tax administrator of a negative decision on the request of the taxpayer’s consent to cancellation of the application may be repeated after one month from the date on which the decision to refuse the taxpayer received.

(3) If the application for consent to cancellation of a decision within 2 months of its submission, it is considered that approval was granted.

(4 ) The tax administrator in finding that the taxpayer not engaged or not in receipt of income subject to tax , take the measures necessary for the rapid detection , assessment and collection of duty , as well as to pay the arrears . If the taxpayer does not exercise or activity receives no income tax, more than four years , the tax administrator shall notify this fact to the competent trade licensing office , or to another public authority which issued the permit or authorization , on the basis of which the taxpayer was registered. If it is a taxable entity registered in the Commercial Register, the tax administrator shall , under the same conditions for the annulment of the legal entity and execute its liquidation court competent to lead the Commercial Register.

The transition charge

The transition charge for the purposes of this Act, the transfer of rights and tax duties .

239a

The transition charge, to individuals

( 1) For the purposes of tax administration with the legal reality looks as if the deceased lived up to the day preceding the date of termination of proceedings on the estate.

( 2 ) the tax obligations of the deceased for the purposes of tax administration means the tax liability resulting from the deceased to the day preceding the date of termination of proceedings on the estate.

( 3 ) The tax liability of the deceased passes to his heirs court ruling on inheritance heir obtains the tax status of the entity instead of the testator.

( 4) For tax asset that arises as a result of the tax liability of the deceased , running the deadline for paying the tax from the date of death of the deceased to end management of the estate.

239b

The fulfillment of tax obligations by the person administering the estate

(1 ) A person administering the estate of the deceased fulfill tax obligations , and to its own name on behalf of the estate.

( 2) If the tax liability of the deceased required to perform more persons managing the estate , it is in such persons jointly and severally.

( 3 ) Tax liability of the deceased administers the tax administrator , who was responsible for the administration of this duty the day of the death of the testator.

(4 ) The person administering the estate is required to file a regular tax claim within 3 months from the date of death of the deceased , for the part of the tax period that elapsed before his death, this deadline can not be extended.

( 5) The person administering the estate is required to file a regular tax claims within 30 days from the date of termination of the proceedings of the inheritance , for the part of the tax period , which expired the day before the date of termination of proceedings on the estate.

239C

The fulfillment of tax obligations liquidation trustee

If the court ordered the liquidation of the estate , the liquidation administrator is required to file a regular tax claim within 15 days of the submission of regular reports on the realization of the assets of the liquidation estate or part of the court, as part of the taxable period elapsed prior to the date of this report , and reported tax included in this report.

239D

The transition tax obligations to the State

Should the inheritance law, settles the tax liability of the deceased tax administrator .

Moving the tax liability of legal persons

(1) ceases to have legal person who has a legal successor, passes its tax liability on the legal successor, the legal successor acquires the status of the taxpayer instead of the defunct legal entity and the tax position at the request of the successor is confirmed.

( 2 ) The legal successor for purposes of tax administration means in the case of

a) subsidiaries or other organizational unit of the business establishment of a foreign entity this foreign entity ,

b ) a permanent establishment of a foreign entity this foreign entity ,

c ) the taxpayer payer’s coffers which established it ,

d ) the abolition of the legal entity without liquidation and the current absence of any other legal successor of the founder or the founder of a legal entity.

240a

The transition tax upon dissolution of the legal person

without liquidation

If there is a cancellation of the legal entity without liquidation , the legal successor of the legal person is obliged to submit regular tax claims related to its tax obligations within 30 days from the date of termination , for the part of the tax period elapsed prior to its termination .

240b

The transition tax upon conversion of the division

(1 ) If a legal entity to transform the division without a sufficiently clear to what extent passes the tax as its legal successor shall be determined by legal succession to the tax obligations of the tax ; timely filed an appeal against this decision has suspensive effect.

( 2 ) Any legal successor is liable for the fulfillment of payment obligations which were transferred to another legal successor in connection with the conversion of the legal entity distribution.

( 3) The tax liability was transferred to the legal successor in the transformation of legal entities division , manages still relevant tax authorities.

240c

The transition tax upon dissolution of the legal person

with liquidation

(1 ) If the cancellation of the liquidation of a legal person , the obligation may properly claim the tax or additional tax claim until the termination of the legal entity.

( 2) A legal person is required to file a regular tax claims within 30 days from the date of its entry into liquidation , for the part of the tax period that elapsed before the date of entry into liquidation.

( 3 ) A legal person is required to file a regular tax claims within 15 days from the date of processing the application for the use of the liquidation value , for the part of the tax period that elapsed before the date of preparation of this proposal, this deadline can not be extended.

(4 ) If after the date of processing the application for the use of the liquidation value tax liability of a legal person , it shall be the obligation for the tax liability incurred to the date of processing the application for the use of the liquidation value and the entity is required to submit an additional tax claims.

240d

The proper tax claim in the transfer of privatized assets

If the transfer of the last part of the privatized state assets on a body , which is responsible for this privatized assets to manage , is a state enterprise is required to submit regular tax claims within 30 days from the date of the transfer, for the part of the tax period that elapsed before the transfer , this deadline can not be extended.

The prohibition on tax liability

The agreement, under which tax liability borne by the taxpayer instead of all or part of another person, is not effective against the tax, it does not apply if the other person performs an obligation which the person is due to secure the tax under the Act.

Part 2

Relation to insolvency proceedings

Claims against the estate of a debtor’s assets

(1) Tax assets arising as a result of tax obligations incurred at the time of the effective date of the decision to decline until the end of the insolvency proceedings are claims against the estate.

(2) For the purpose of insolvency proceedings is the property of the taxpayer considered returnable overpayment, with the surplus generated by tax obligations incurred by no later than the day preceding the effective date of the decision on bankruptcy, applies only to payment of current tax assets that are claims on estate, by their review at the review hearing.

(3) Přeplatek generated by the tax obligations that arose at the time of the effective date of the decision on bankruptcy, applies only to reimbursement of outstanding claims against the estate.

The effects of insolvency proceedings on fiscal management

(1) After the commencement of insolvency proceedings can be initiated and fiscal management throughout the tax proceedings to continue, with the exception of tax execution, which can be ordered, but it can not be conducted if the Insolvency Act provides otherwise.

( 2 ) Completion of the review hearing 27 ), the inventors of the proceedings relating to claims that are not claims against the estate of , stops, and yet ineffective, the decision becomes final .

(3) From the effective date of the decision to decline the tax lien arises which is not a claim against the estate, interest on arrears.

(4) Income tax receivable denial of a step in the dispute account in the tax records of taxes.

Tax claims in insolvency proceedings

(1) In bankruptcy proceedings the taxpayer shall submit not later than 30 days after the effective date of the decision to decline correct tax claims as part of the reporting period elapsed prior to the date of effectiveness of this decision and for which he has not yet been filed, the deadline is not extended. If the bankruptcy trustee that the bankruptcy was authorized to dispose of the estate, inadequate documentation, which can not be provided to meet this obligation and duties under § 245, the obligation ceases, the insolvency administrator shall notify the tax at the same time and give the necessary assistance to calculate taxes based on the materials.

(2) The time limits in which the taxpayer must submit a proper claim tax or additional tax claims during the bankruptcy proceedings are maintained.

( 3 ) The date of submission of the final report of the taxpayer is obliged to prepare proper tax claims for the expired portion of the tax year for which has not yet been filed , and the alleged tax included in the relevant document.

(4 ) The proper tax claims processed under paragraph 3, the taxpayer is required to file within 15 days of the date on which had come to its processing.

(5 ) the absence of the regular tax claim within the period referred to in paragraph 1 , the tax administrator may establish a tax based on the materials , without first issuing notice under § 145 first paragraph

Alignment of the

In the same time limits as set out in § 239b , paragraph 4 and 5 , § 239C , § 240a , § 240c paragraph 2 and 3 , § 240d and § 244 paragraph 1 and 4 , there is a duty to file a proper claim a tax or additional tax allegations that have not yet filed for the previous tax year , when the original deadline for the filing has not expired . A similar procedure in the case of ordinary tax claims or additional tax claims for taxes levied on the taxable period , as well as for one-off taxes , if not yet filed.

PART FOUR

CONSEQUENCES OF BREACH OF OBLIGATIONS in Tax Administration

Breach of confidentiality

(1) A natural person who is bound by confidentiality obligations set out under the tax law, commits an offense if he violates this duty.

(2) An offense may be fined up to CZK 500 000.

(3) The administrative authority competent to discuss the offense is a tax senior tax closest to the activities covered by the obligation of confidentiality, in the case that the obligation of confidentiality applies to the activities of multiple tax authorities discuss a misdemeanor of the closest superior tax authorities, who found suspicion of breach of confidentiality as the first.

Disciplinary fine

(1) The procedural fine up to CZK 50,000 may impose the tax to the person who conducted the negotiations with tax authorities seriously complicates tax administration by

a) despite previous warning cancels order,
b) does not obey an official order, or
c) despite previous warning to behave offensively official person or entity involved in tax administration.

(2) The procedural fine up to CZK 50,000 may impose the tax to those who seriously hampers or frustrates the administration of taxes by the fact that without adequate excuse fails to comply within the time the call to fulfill the procedural obligations of non-cash nature, which has been established by law or by the tax, unless If the law of another consequence.

(3) Decisions imposing disciplinary penalties pursuant to paragraph 1 shall be issued only at the hearing conducted by the tax, which caused the reasons for its imposition.

(4) fine may be imposed no later than 1 year of the date on which the conduct described in paragraph 2

(1) In determining the amount of disciplinary penalty tax administrator shall ensure that the fine was not grossly disproportionate to the importance and seriousness of the breach of duty to manage the aftermath of the taxes.

(2) fine may be imposed repeatedly, so far not led to the imposition of fines and illegal to remedy the situation persists.

(3) timely filed an appeal against a decision imposing a disciplinary fine is suspended. The fine is payable within 15 days from the date of this final decision.

(4) The tax, which imposed a fine on, managing and paying the fine and the public budget is the income from which is paid for its work.

(1) If a fine not exceeding CZK 5 000, and if he to whom the disciplinary fine imposed pursuant to § 247 paragraph 1, the reasons for and the amount of fines imposed at the same time recognize and pay a fine in place, the tax shall state the amount and reasons in the minutes of the meeting of the acquired , which occurred when the reasons for the imposition of a disciplinary fine. This decision can not be appealed.

(2) fines imposed under paragraph 1 is payable zaprotokolováním decision. Receipt of payment of the fine includes a reference to the number of the protocol. The person who was so fine, will receive a copy of the protocol even without request.

(3) Receipts for payment of disciplinary fines issued by the Ministry of Finance.

The penalty for late tax claim

(1) taxpayer will be obliged to pay a fine, except where the tax return or additional tax return, although it had this obligation, or to do so after the deadline, and this delay is longer than 5 working days of

a) 0.05% fixed tax for each day of delay, but not exceeding 5% of the tax
b) 0.05% of tax deduction for each day of delay, but not exceeding 5% of tax deduction or
c) 0.01% The tax loss for each day of delay, but not exceeding 5% of the tax loss.

(2) Taxpayers will be obliged to pay a fine, except where the reporting, billing, follow-up reports or additional billing, although this had an obligation to do or so after the deadline, and this delay is longer than 5 working days of 0 , 05% of the total amount of taxes he was required to report or bill in the state for each day of delay, but not exceeding 0.5% of the total amount of taxes he was required to report or bill in the state.

(3) The penalty for late tax claims arising due to late submission of tax due or claim additional tax claim prescribes any taxpayer and there is no obligation to pay it reaches where the amount calculated under paragraph 1 or 2 less than the amount of CZK 200.

(4) Where a taxpayer fails to file the proper tax or claim additional tax claims, although this had a duty, and subsequently fails to do so or as long as the opportunity to take these claims, used in the calculation under paragraph 1 or 2 set top boundaries, the fine for late tax claim in this case is always less than 500 CZK.

(5) The maximum amount calculated under paragraph 1 or 2 may be higher than 300 000 CZK.

(6) The obligation to pay the fine decides the tax payment notice and it prescribes the registration taxes. The fine is payable within 30 days of notification for payment.

(7 ) The amount of penalties for late tax claim is halved if

a) the taxpayer shall claim the proper tax or additional tax claims within 30 days from the lapse of the time limit for filing a

b ) in a given calendar year, not by the tax at the tax body at the time of payment assessment found another delay in filing the proper tax claims or additional tax claims.

Penalty

(1) taxpayer will be obliged to pay a penalty tax on the amount of recovery as it was set against the last known tax in an amount

a) 20% if the tax is increased,
b) 20% if the reduced deduction or
c) 1% if the tax loss is reduced.

(2) The tax will reduce penalties pursuant to paragraph 1. a) a penalty pursuant to paragraph 1. c) if the obligation to pay was due to application of the reduction in losses in tax losses that have been penalized.

(3) The tax on the obligation to pay a penalty for the additional demand for payment and at the same time prescribe the registration taxes. Penalty is due on the same date as the tax recovery.

(4) If the additional tax referred doměřována tax return or an additional charge, the obligation to pay a penalty of the amount therein specified, does not arise.

Interest on arrears

(1) The taxpayer is in default, pay the tax due by the due date.

(2) taxpayer will be obliged to pay interest on late payment for each day of delay from the fifth working day following the due date until date of payment, inclusive. The amount of default interest per annum equivalent to the repo rate set by the Czech National Bank increased by 14 percentage points, valid for the first day of the calendar half-year. Interest on late payment shall be applied no later than 5 years of delay. If the replacement set for the tax due date, interest on late runs from the fifth working day following the original date of its maturity.

(3) Interest on arrears shall be payable on the date on which they met the statutory conditions for its emergence, and the personal tax account is prescribed by the tenth day after the end of the month following the month in which it has passed its due date. Prior to this date prescribed by the personal tax account especially if the arrears of interest which arises from the delay, enforcement, or if such interest is paid, or to determine vratitelnosti overpayment.

(4) Interest on late payments shall be applied for until the maturity date backed taxes.

(5) It is unclear if the payment is registered following clarification of the personal tax account as of the date when it was done, the tax on registration of these effects for interest of the personal tax account, where such payment is registered, nicely.

(6) The tax administrator may notify the taxpayer of the provision of interest on late payment assessment at any time, if required by state personal tax account the taxpayer.

(1) Interest on late payment and prescribes any taxpayer there is no obligation to pay it, if not exceed in the aggregate one kind of tax for one tax for a taxable period or one calendar year for tax lump sum of CZK 200.

( 2 ) From the date of death of the deceased to the end of the proceedings on the estate there is no default interest at the underpayment arising from the violation of the tax liability of the deceased .

(3) The arrears of the tax and monetary compensation paid to the divided administration of default interest arises.

Interest on the unauthorized conduct tax

(1) In the event of cancellation, modification or declaration of nullity of the decision determining the tax due by reason of illegality or maladministration tax belongs to taxpayer interest on the amount that was paid to the taxpayer under this Decision or in connection with this decision, which corresponds to a year the repo rate set by the Czech National Bank increased by 14 percentage points, valid for the first day of the calendar half-year from the day following the due date set incorrectly taxes, or where there has been incorrectly set to pay taxes later, from the date of its payment.

(2) In the event that the tax was illegally enforced the body belongs to him during enforcement proceedings conducted illegally interest under paragraph 1 shall be doubled; entitled to this interest does not arise if the illegality of the execution inefficiency caused by late delivery of the decision by saying the recovery period or in previous state.

(3) Interest awarded under this provision prescribes a tax on personal tax bill within 15 days from the effective date of the decision was a decision establishing the tax repealed, amended or declared non-existent, or the date of declaration of unauthorized enforcement.

(4) arises as a result of cancellation, amendment or declaration of nullity of the decision of tax assessment, and due to unauthorized collection, returnable overpayment, return it to the tax without an application within the period specified in paragraph 3

(5) A tax procedure referred to in paragraphs 1 to 4 is the taxpayer entitled to assert an objection under § 159, against the decision on the objection may be appealed.

(6) Interest awarded under this provision is included to awarding damages caused by the taxpayer by an unlawful decision or incorrect official procedure tax.

PART FIVE

Common, EMPOWERING, TRANSITIONAL AND FINAL

Specific provisions on the protection of confidentiality imposed advisers

(1) The tax administrator may enter the premises where they can find documents that contain the facts on which according to other legislation subject to the confidentiality advisor only in the presence of a mentor who is bound by confidentiality obligations.

(2) The tax administrator may agree with the content of documents on which the lawyer claims to contain the facts on which according to other legislation subject to the confidentiality of lawyer, meet only in the presence and with the consent of representatives of the Czech Bar Association, which at the request of the tax appoint its chairman from among its employees, or from the lawyers, the opinion of the representative of the Czech Bar Association shall be reported. The tax adviser first sentence shall apply mutatis mutandis.

(3) If the agent refuses the Association permission granted under paragraph 2, the document must be attended by the tax administrator, consultant and representative of the chamber secured so that their contents could not meet anyone, or is destroyed or damaged so that it can be undermine the objective of tax administration, must be immediately after the relevant documents or other information media to the appropriate chamber. Chamber of Advisors return these documents or other information media immediately after vain expiry of the period to file a petition pursuant to paragraph 4 if it was timely filed this proposal, the relevant chamber treated in accordance with the decision of the court pursuant to paragraph 4

(4 ) In the case referred to in paragraph 3 may be representative of the respective chambers agreement on a proposal to replace the tax administrator’s decision of the court under other legislation 28) .

Measures in international taxation

Ministry of Finance may, in relation to foreign countries to take measures to ensure reciprocity or retaliation for the mutual settlement of taxation.

Transfer of Taxes

(1 ) If the tax administrator administers the tax , the proceeds belong to another public budget than belongs accounts it manages, converts the proceeds in accordance with the budgetary purpose and within the time limits set by law 29) .

(2) If the taxpayer currently receiving the tax revenue that is required to pay the tax administrator decides to waive payment of this tax. The decision marked a personal tax account the taxpayer.

(3) The decision of the tax in respect of Taxes transfer income recipients may apply similarly to taxpayer objection under § 159th If no objection is fully met, one can appeal against this decision within 15 days of delivery, timely filed an appeal has suspensive effect.

(4) The tax, which converts some of the income tax in accordance with the budget determination, tells recipients only yield information on the total yield of this tax, the overall condition of the arrears, including the aggregate amount of taxes, payment for the postponement, the actual amount of transferred amounts tax and the date on which the transfer occurred.

(5) The accounts of recipients tax revenues which are transferred by budget determination, shall apply mutatis mutandis the provisions of the tax records.

(1) If the proceeds are transferred to another budget taxpayer entitled to a refund, return the overpayment of tax on the funds still retained the recipient of this decree. If these funds, the recipient shall pay the excess yield. For a refund or transfer the excess to pay arrears of salary other period specified in § 154 and 155; income beneficiaries must be notified of the decision to repay the overpayment or transfer of payment to the expiry of the period total remained at least 10 days.

(2) If the overpayment is returned after the deadline specified in § 155, paragraph 3 and 5, belong to taxpayer interest on overpayment vratitelného; admits the claim and pay the recipient’s income. When there is a delayed return due to the deadline set out in paragraph 1 for the dispatch of the overpayment, and grant recipients will pay income tax as a proportion of proven late.

(3) If there were more recipients of the proceeds from which the overpayment to be refunded or transferred on payment of arrears on other tax returns or tax overpayment shall transfer funds from any of them, and thereafter each other nicely.

Remission of tax

(1) If the law provides a public authority the power to waive all or part of the tax or tax, you can do so at the request of the taxpayer or ex officio.

(2) The tax exemption and the tax may result from the tax obligation until the deadline for paying taxes, even after its been paid.

(3) If an application for remission of tax or the tax is rejected, a new application can be made earlier than 60 days from the date of notification of the rejection decision. In this new application of the taxpayer shall state the reasons other than those already contained the original request, otherwise a new application will be postponed. The postponement of the applicant shall be notified.

(4) A decision on the remission of tax or the tax is not applicable remedies.

(1) The Minister of Finance may, ex officio, in respect of taxes administered by managed by the administrative authorities, wholly or partially waive the tax or the tax

a) due to inconsistencies resulting from the application of tax laws, or
b) in emergency, especially natural disasters.

(2) a decision under paragraph 1 shall be remitted tax or accessories to all taxpayers, which is due to the waiver applies.

(3) It shall be notified by publication in the Financial Gazette.

Complaint

(1) A person participating in the tax administration has the right to tax a complaint against the inappropriate behavior of its officials or against the procedure of this tax does not provide the tax bill for other means of protection.

(2) A complaint may be detrimental to the complainant; responsibility for a crime or administrative offense is not affected by this provision.

(3) The tax administrator shall investigate the facts stated in the complaint. Where deemed appropriate, hear the complainant, persons against whom the complaint is directed, or other persons whose testimony may help to clarify things.

(4) The complaint must be settled within 60 days of its receipt of the tax administration for its handling. Specified time period may be exceeded only if not in its course to ensure the documents required for processing complaints. Complaint against improper conduct by persons acting in an official tax audit or process tax during a tax inspection must be completed no later than the end of fiscal control.

(5) If the complaint is found justified or partly justified, making the tax immediately necessary corrective measures. The results of the investigation and measures taken to correct the official record and make the tax administration on the outcome promptly notify the complainant.

(6) If the complainant that his complaint was not handled properly, it may ask the closest senior tax manager to investigate the way the complaint. The tax administrator shall proceed to investigate the outcome of a complaint pursuant to paragraphs 3 to 5

Relationship to the administrative rules

In tax administration with administrative rules apply.

enabling provisions

Ministry of Finance issued a decree to implement § 107, paragraph 8, § 163, paragraph 4 and paragraph 6 § 194

Transitional provisions

(1) Proceedings or processes that were initiated under the existing legislation, the effective date of this Act is completed and the rights and obligations arising therefrom shall be assessed under the provisions of this Act governing the procedure or procedures that are, by their nature and purpose nearest.

(2) Legal acts, in particular the decision issued by the tax administrator, and their effects in tax administration, which occurred before the effective date of this Act, shall remain in force, it applies to the full power applied before the effective date of this Act with the fact that their effects shall be assessed under this Act. In case of doubt on the extent of power of attorney previously granted tax prompts the principal to submit a new proxy, until submission of a new power of attorney or such lapse of time specified in the call, the following power of attorney be assessed under current legislation.

(3) To assess the course and length of period which began under the existing legislation, the effective date of this Act, shall proceed under the provisions of this Act, which provided for a period that is her nature and purpose of the next, this period ends before the date , which ended in accordance with existing legislation.

(4) Run and the period for assessment, which began under the existing law and did not expire before the effective date of this Act, the effective date of this Act, assessed under the provisions of this Act governing the period for tax assessment, the early course of this time period determined in accordance with existing legislation remains unchanged. The effects of factors which influence the course of this period and that occurred before the effective date of this Act shall be assessed under current legislation. Legal facts establishing new building of the period for determining the tax under this Act have commenced before the effective date of this Act, to suspend the period from the effective date of this Act.

(5) Run and the period of limitation for the right to select and recover tax arrears, which began under the existing law and did not expire before the effective date of this Act, the effective date of this Act, assessed under the provisions of this Act governing the deadline for paying taxes ; moment of the course of this period specified under current law remains unchanged. The effects of factors which influence the course of this period and that occurred before the effective date of this Act shall be assessed under current legislation. Legal facts establishing new building of the period for payment of tax under this Act have commenced before the effective date of this Act, to suspend the period from the effective date of this Act.

(6) Requests for remission of tax or the tax, an application for remission of tax arrears, requests for tax deferment or payment by installments, which were filed under the existing law and not dealt with before the effective date of this Act, shall be assessed according to the conditions contained in existing legislation.

(7) Timetable management, which was not completed until the effective date of this Act shall be completed according to existing legislation. Entries into tax execution creditors, which were filed before the effective date of this Act and in respect of which proceedings were instituted in the schedule of the coming into force of this Act and which do not qualify for logging under this Act, shall be assessed according to the regulations, schedule management, designed these applications, the proposal will tax court appropriately according to § 232 of this Act.

(8) When the file management and access to the file in the tax proceedings initiated before the effective date of this Act, shall proceed according to existing legislation.

(9) In a decision issued before the effective date of this Act may prove invalid under current law, only if conditions are met for the nullity of a decision under this Act.

(10) If the period for repayment of overpaid vratitelného started to run to the effective date of this Act, during his return under the existing legislation.

(11) If the breach of confidentiality to the effective date of this Act or if there is failure in non-cash nature of the coming into force of this Act, the procedure for imposing a fine under current legislation.

(12) passed the deadline for filing tax returns or reports, or additional tax return or tax report to the effective date of this Act shall be considered a tax increase under current legislation.

(13) passed the deadline for filing tax claims due to the effective date of this Act apply to penalties under existing laws.

(14) For taxes, the original maturity date occurred before the effective date of this Act, shall apply interest in accordance with existing legislation.

(15) Lien, whose scope has been defined before the effective date of this Act, shall be maintained with all the effects according to the regulations after the effective date hereof.

(16) Arrears registered under current tax law entities to the effective date of this Act, disappeared without a legal successor, or died without heirs, without there ever were to require payment of these arrears the guarantor shall lapse after the effective date of this Act and the does not record on them.

(17) revenue stamps issued before the effective date of this Act under the authority of Act No. 337/1992 Coll. On taxes and fees, as amended, remain in force after the effective date of this Act.

Repealing provisions

Are repealed:

1) Act No. 337/1992 Coll. On taxes and fees.

2) Act No. 255/1994 Coll. Amending and supplementing Act No. 337/1992 Coll. On taxes and fees, as amended.

3) Act No. 323/1996 Coll. Amending and supplementing Act No. 337/1992 Coll. On taxes and fees, as amended.

4) Decree No. 299/1993 Coll., Which empowers local authorities to financial remission of the tax.

5) Decree No. 209/2003 Coll. Amending Ordinance No. 299/1993 Coll., Which empowers local authorities to financial remission of the tax.

6) Decree No. 25/1994 Coll. Tax registration application form and transfer their duties to the beneficiaries.

7) Decree No. 95/2001 Coll. Amending Decree No. 25/1994 Coll. Tax registration application form and transfer their duties to the beneficiaries.

PART SIX

EFFICIENCY

This Act comes into force on 1 January 2011.

Nemcova at z v r

Klaus v. r

Fischer v. R.

____________________________________________________________

1) § 19 and 20 of Civil Procedure.

2) For example Act No. 273/2008 Coll. Of Police of the Czech Republic, as amended by Act No. 41/2009 Coll., Act No. 185/2004 Coll. On the Customs Administration of the Czech Republic, as amended.

3) For example § 7 of Act No. 219/2000 Coll. Property of the Czech Republic and its representation in legal matters.

4) and 11 § 2 of Act No. 227/2000 Coll. On electronic signatures and amending certain other laws (Electronic Signature Act), as amended by Act No. 440/2004 Coll.

5) Act No. 300/2008 Coll. Electronic acts and authorized document conversion.

6) Act No. 29/2000 Coll. On postal services and amending certain Acts (Act on Postal Services), as amended.

7) § 8 of the Criminal Code.

8) § 38 paragraph 3 point. c) Act No. 21/1992 Coll. on Banks, as amended by Act No. 126/2002 Coll.

9) For example Act No. 552/1991 Coll. On State Control, as amended, and Act No. 320/2001 Coll. Financial control in public administration and amending certain Acts (Act on Financial Control), as amended amended.

10) Art. 37, paragraph 4 of the Charter of Fundamental Rights and Freedoms.

11) Act No. 273/2001 Coll. On the rights of national minorities and amending certain Acts, as amended by Act No. 320/2002 Coll.

12) Act No. 155/1998 Coll. On sign language and amending other Acts.

13) § 2 of Act No. 412/2005 Coll. On the protection of classified information and security capacity.

14) For example § 7 paragraph 1 point. f) Act No. 3/2002 Coll. on freedom of religion and the status of churches and religious societies and amending certain Acts (Act on Churches and religious societies).

15) Regulation No. 142/1994 Coll. Fixing the amount of default interest and fee payment under the Civil Code, as amended by Government Regulation No. 163/2005 Coll.

16) For example, § 56, paragraph 5 of the Commercial Code, § 8, paragraph 1 point. a) Act No. 357/1992 Coll. on inheritance tax, gift tax and real estate transfer tax, as amended by Act No. 322/1993 Coll.

17) Act No. 119/2001 Coll. Laying down rules for cases of concurrent execution of judgment.

18) For example Act No. 119/2002 Coll. On firearms and ammunition and amending Act No. 156/2000 Coll., On verification of firearms, ammunition and pyrotechnic objects and amending Act No. 288/1995 Coll. On fire Weapons and Ammunition (Firearms Act) as amended by Act No. 13/1998 Coll., and Act No. 368/1992 Coll. on administrative fees, as amended, and Act No. 455/1991 Coll. on Trades (Trade Act), as amended, (Firearms Act), as amended.

19) § 92 and 93 of Act No. 256/2004 Coll., The Capital Market, as amended.

20) Act No. 20/1987 Coll., On State monument care, as amended.

21) Act No. 122/2000 Coll. On the protection of museum collections and amending some other Acts, as amended.

22) Act No. 71/1994 Coll. On sale and export of cultural values, as amended.

23) § 336A, paragraph 2 of the Civil Procedure Code.

24) § 175B of Civil Procedure.

25) § 462 Civil Code.

26) § 11 of Act No. 219/2000 Coll., As amended.

27) § 190 of Act No. 182/2006 Coll. On Bankruptcy and Settlement (Insolvency Act).

28) § 200j 200m of Civil Procedure.

29) § 6 of Act No. 243/2000 Coll. Budgetary allocation of income taxes, some local government and some state funds (the Act on Budgetary Allocation of Taxes), as amended.