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Missing a deadline
It has been specified that a pardon for missing a deadline does not cover filing a control statement, a recapitulative statement or payment of tax advances.
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Tax inspection – suspension
The provision on the suspension of a tax inspection, which we informed you about in the last newsletter, is replaced with the following new provision:
A taxable entity must request the suspension of a tax inspection. Based on the request, the tax inspection shall be suspended from the day following the day the request is submitted until the end of the pandemic period.
Tax inspections suspended until now will continue unless their suspension is requested by the taxable entity, or if the reasons for which the tax inspections were suspended cease to exist.
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Suspension of tax proceedings
The previous provision on the suspension of tax proceedings, which we informed you about in the last Newsletter, shall be replaced with the following new provision:
Tax proceedings shall only be suspended upon request by a taxable entity, from the day following the day the request is submitted until the end of the pandemic period.
Tax proceedings which were suspended until now will continue unless their suspension is requested by the taxable entity, or if the reasons for which the tax proceedings were suspended cease to exist. The legal effects of acts carried out during tax proceedings suspended until now shall remain.
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Tax overpayments
An overpayment for income tax from a tax return which has been submitted during the pandemic period will be returned to the taxpayer within 40 days of the end of the calendar month in which the taxpayer has submitted the income tax return.
Any overpayment for income tax from a tax return for the accounting period of the calendar year 2019, which was submitted between 1 January 2020 and the start of the pandemic period, will be returned by the tax authority within 40 days of 31 March 2020.
In this case the tax authority will also take into account the provision regarding the use of a tax overpayment pursuant to the Tax Code.
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Administrative offences and penalties
If a tax overpayment is reduced for the taxpayer, after a tax inspection or by submitting a corrective or supplementary income tax return, the taxpayer will be fined 100% of the stated difference, and will obviously have to repay this difference. A fine will not be imposed only if the taxpayer submits an income tax return that reduces the tax overpayment before it is refunded.
The aim of this regulation is to prevent speculative behaviour by taxpayers or the abuse of earlier refunds of tax overpayments.
Interest on late payment will apply if the taxable entity fails to pay the tax advance, withholding tax or an amount withheld to guarantee tax payments in time.