Tax Regulations

Original Language Title: daňový řád

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Read the untranslated law here: https://portal.gov.cz/app/zakony/download?idBiblio=69223&nr=280~2F2009~20Sb.&ft=txt

280/2009 Coll.


LAW
Dated July 22, 2009


Tax Regulations
Change: 30/2011 Coll.

Change: 167/2012 Coll.

Change: 458/2011 Coll. (Part)

Change: 458/2011 Coll. (Part), 344/2013 Coll.

Change: 458/2011 Coll., 267/2014 Coll.

Parliament has passed this Act of the Czech Republic:
PART ONE

PRELIMINARY PROVISIONS

TITLE
I

SUBJECT AND PURPOSE OF ADJUSTMENTS

§ 1

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

(2) Tax Administration is a procedure whose aim is to correctly identify and set
taxes and security of their payment.

(3) The basis for the finding and determination of the tax is a tax return, report or statement
(hereinafter referred to as "good tax claim") and additional
tax returns, subsequent reports or additional settlement (hereinafter || | 'additional tax claim ") submitted by the taxpayer.

§ 2

(1) The subject of tax administration are the taxes that are receiving public
budget or reducing the income of the public budget (hereinafter "refund").

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

A) state budget, state financial assets or the reserve fund
government departments

B) budget of territorial self

C) the budget of the State Fund or the National Fund

D) the European Union budget, or

E) budget, it is set down by law.

(3) The levy for the purposes of this Act

A) earnings which the law defines as a tax, duty or fee

B) cash benefits if the law stipulates that during his administration
proceeding under this Act

C) cash transactions within the divided administration.

(4) The tax referred to in paragraph 3 also includes a tax deduction, tax loss
or other method of taxation and tax accessories.

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

§ 3

Tax obligation arises from the moment the facts that are
under the Act subject to tax, or actually this obligation
founding.

§ 4

This law or its individual provisions shall apply if does not
another tax administration law differently.
TITLE II


BASIC PRINCIPLES OF TAX ADMINISTRATION

§ 5

(1) The tax proceeds in tax administration in line with laws and other legislation
(hereinafter "law"). Act for the purposes of this Act
also means an international agreement, which is part
law.

(2) The tax authority shall exercise its powers only for the purposes for which it was
law or under statute entrusted, and the extent to which he was entrusted
.

(3) The tax-saving rights and legally protected interests of taxpayers
a third party (hereinafter referred to as "a person involved in the administration of taxes") in accordance with the law and
used in demanding fulfillment of their duties only | || such means, which is the least burden and still allow you to achieve the goals
tax administration.

§ 6

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

(2) Persons involved in tax administration and tax administrator
mutually cooperate.

(3) The tax authority allows the persons participating in the administration of taxes
exercise their rights and in respect of his act will provide them with adequate
advice on their rights and obligations when due to the nature of the act
necessary or if so provided by law.

(4) The tax is based as possible persons involved in the administration of taxes
meet. Official persons are obliged to avoid in tax administration
impoliteness.

§ 7

(1) The tax authority without undue delay.

(2) The tax proceeds so that anyone avoid unnecessary costs.
For reasons of economy may take a tax administrator tasks for different management
together. From the file, or from a decision issued on the basis of these
acts must be clear which obligations and the outcome were
actions taken.

§ 8

(1) The tax authorities in proving assesses evidence at its discretion. Administrator

Tax assessed each piece of evidence individually and all evidence in their
mutual respect; consideration is to everything in the tax administration became apparent.

(2) The tax authority shall ensure that the decision factually identical or similar cases
avoid unjustified differences.

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

§ 9

(1) Tax Administration is public. Persons involved in the administration of taxes and official
persons are obliged under the conditions laid down in this or any other Act
maintain confidentiality on all matters relating to the administration of taxes
learned.

(2) The tax authority consistently determines the conditions for the emergence or duration
obligations of persons involved in tax administration and make the necessary steps to
such obligations have been met.

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


GENERAL PART Tax Administration
TITLE
I

Tax authorities and persons involved in tax administration
Part 1

The tax


§ 10

(1) The tax administrator is an administrative body or other public authority (hereinafter
"public authority") to the extent that he is by law or under the law
entrusted with responsibilities in the area of ​​tax administration.

(2), the administrative body for the purposes of this Act, a body able
executive authority of the territorial government and other authority
legal or natural person, when exercising powers in the field of public administration.

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

§ 11

The power to tax administrator

(1) The tax

A) keep the tax proceedings and other proceedings under the tax law,

B) performs the search operation,

C) monitors the implementation of the obligations of persons involved in the administration of taxes,

D) calls for 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.

§ 12
Official persons


(1) The tax shall exercise their powers by public officials.

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

(3) Official person shall prove their authority to capacity in tax administration
service card, if so provided by law, or in any other way.

(4) About who in this matter is an official appointed by the tax administrator
person involved in tax administration upon request informs. Official person on request
persons involved in tax administration shall give their name, business or
similar designations, and in which the organizational department of the tax administration is
included.
Territorial jurisdiction


§ 13

(1) local jurisdiction tax administrator, unless specified otherwise be governed


A) a natural person to the place of residence; for the purposes of tax administration, the place of residence of the individual
mean permanent address citizen
Czech Republic, or the address of registered place of residence of foreigners and can not thus
place of residence of the individual to determine understood to place on
territory of the Czech Republic, where a natural person mostly resides

B) for a legal entity, its registered office; for the purposes of tax administration based
legal person means the address below which is a legal person registered in
commercial register or similar public register, or the address where
legal person actually resides, if this person in these registers
does not write.

(2) If the subject real property tax is the tax administration
locally competent tax administrator in the district territorial jurisdiction
immovable thing is located.

(3) Fees, charges designed to act locally a competent tax
public authority, which is responsible for
perform this task.

§ 14

(1) If the same case several competent local tax administrators, management
performs one of them, in which proceedings were commenced soon as possible if
local tax otherwise agree; Other tax administrators

Management has commenced proceedings in progress or stopped.

(2) Disputes over territorial jurisdiction between tax administrator decides
tax, which is superior to their closest together. If such
tax administrator determines the territorial jurisdiction of the ministry or other central administrative
authority under whose jurisdiction the matter belongs (hereinafter "
central administrative authority").

§ 15

Tax administrator can perform necessary tasks even outside its perimeter
territorial jurisdiction, unless it concerns a tax entity to administer the tax is
jurisdiction.

§ 16

Change territorial jurisdiction

(1) If there is a change in the local jurisdiction, the tax administrator shall promptly forward
part of the file relating to taxes, which may be fixed or select a
enforce the tax administrator, who is newly relevant, and inform
it immediately taxpayer. In the same range for this part of the file
joins an excerpt from the personal tax account of the tax entity.

(2) administration of taxes previously exercised by the competent tax administrator until a
a given part of the file forwarded to the newly competent tax authority.

§ 17
Letters rogatory


(1) locally competent tax administrator may rogatory another materially competent
tax administrator of the same or lesser degree to perform tasks or sub
management or other practices that alone could carry out only with difficulty or with
ineffective expenditure of costs or that could not be done at all
.

(2) The requested tax administrator performs the requested tasks and actions that ensure
purpose of the request, without delay, or communicate the reasons for which can not accommodate the request
.

(3) disputes between tax administrations to perform the requested actions decided by the
tax administrator that is closest to a common superior
requested and requesting tax administrator.

§ 18
Delegations


(1) At the request of the tax body or on the initiative of the tax administrator may
close together senior tax administrators to delegate to local jurisdiction
tax administration on the other factually relevant tax
if this is useful or if the performance of tax administration extraordinary
necessary expertise; against the decision on the delegation does not apply
remedies.

(2) When changing the circumstances in which it was decided by delegation or
circumstances decisive for determining local jurisdiction decides administrator
tax, which has taken the decision to cancel, change or confirmation
delegation; if you could change the local jurisdiction outside the perimeter
territorial scope of the tax administrator decides instead
close together senior tax administrator; against this decision can not be
exercise remedies.

§ 19


Attractions
(1) The superior tax administrator can take the place of thing a child tax administrator


A) if the performance of tax administration needed extra expertise

B) in order to rectify the situation within the protection against inactivity
subordinate tax office,

C) in the case of a decision in the case, which will have a major impact in the
management with other taxpayers.

(2) The decision referred to in paragraph 1 shall not apply corrective
resources.
Part 2


Persons involved in the administration of taxes and representation
The taxpayer


§ 20

(1) The tax subject is a person who, for the taxpayer designates
law, as well as the person whom the law designates as a taxpayer or a taxpayer
.

(2) The taxpayer has the rights and obligations relating to the correct assessment and determination of tax
course of the period for determination of taxes and the payment of taxes for a period
, which may require payment of arrears, and even
cases ceased to be a taxpayer.

(3) Persons established by law, which carries out the obligations laid down
tax subjects, especially someone who manages the estate, trust
trustee and the bankruptcy trustee have the same rights and obligations as
taxpayer.

§ 21

(1) Where a taxpayer organizational unit where a performance
obligations laid down by tax law, in particular the collection, precipitation or
secured taxes and where they are stored the necessary documents, such || | organizational unit payers cash register, if provided for by law.

(2) for cash payers is locally relevant tax administrator who,
in whose district the territorial scope is located.


(3) payers Treasury exercises rights and obligations of the taxpayer;
if you conduct a tax payer and the person authorized to act on behalf of payers coffers
contrary, it is crucial negotiations taxpayer.

§ 22
Third parties


A third party means a person other than the taxpayer having
rights and obligations in tax administration, or the rights and obligations of the tax administration
affected.

§ 23
Proving identity


(1) A person involved in the administration of taxes is required at the invitation of an official
prove his identity.

(2) proved the person involved in the administration of taxes prompted official
person his identity, the tax administrator may request a finding her identity
competent security corps ^ 2) and further action in the administration of taxes
not to allow her time to establish his identity.

§ 24
Process capability


(1) A person involved in the administration of taxes in the tax administration to act alone
extent that it is sui juris.

(2) On behalf of the legal person is entitled to tax administration acts on its
statutory body, or whoever proves that he is entitled on behalf
under another law, one ^ 3).

(3) A legal person is entitled to instruct its staff or other
natural person who performs activities of legal entities to
act on its behalf before tax in the range of credentials.
Proxy legal person is entitled to tax administration to act on its behalf
if he can procuration granted by acting independently.

(4) In the same case, the legal entity may simultaneously be only one
individual. In the case where the conduct of the statutory body
legal entity requires a joint meeting of several persons acting on its behalf
any member of the statutory body.

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

(6) The provisions relating to legal persons shall apply mutatis mutandis to
state organizational unit or branch or other organizational units
commercial branch of a foreign entity and any other entity to whom the law
confers the rights and obligations persons involved in tax administration.

§ 25
Deputy


(1) representative of a person involved in the administration of taxes is

A) legal representative individuals or guardian

B) appointing a representative

C) Agent,

D) common representative, or

E) joint representative.

(2) Representing representative does not preclude the tax administrator when
is represented personal participation necessary, dealing with the represented directly
or to ask him to perform certain tasks. Represented
is obliged to challenge the tax administrator to comply. About this action or challenge the tax administrator
promptly notify the prosecutor.

§ 26
The appointee


(1) The tax authority shall appoint a representative

A) a person who does not have full procedural capacity to act in the administration
taxes unless it has a legal representative or guardian, or if they can not be
represent

B) a legal person who is not eligible person acting on its behalf
or if it is questionable who is authorized to do,

C) a person of unknown residence or registered office,

D) the person suffering from temporary mental disorder that prevents her from the administration
tax act independently; In these cases, the tax administrator
decided on the basis of professional medical opinion or

E) a person who prevents another setback to the administration of taxes amounted to acts

If not elected trustee.

(2) appoint a representative of the tax administrator, with whom the person to whom
representative provides care or other appropriate person.
Decision on the appointment of a representative tax authority may issue only with the prior consent of the anticipated
representative. If you can not appoint a representative in this way, suggests
it from the list of tax consultants Chamber of Tax Advisors on demand
tax administrator within 30 days of the request; prior approval by the
representative proposed by the Chamber of Tax Advisers required.

(3) A representative can not appoint a person whom it is reasonable to consider that
has such an interest in the outcome of the proceedings, which justifies the concern that
not properly defend the interests represented.

(4) Representing under the provisions of the tax authority expires if
appointed representative, capable longer fully or becomes ineligible to represent
loss of professional license.


(5) The tax provision cancels representative on its own initiative or on a proposal
authorized representative or represented

A) does not care if the representative to protect the rights or interests represented,

B) If it transpires that the agent has an interest in the outcome of the proceedings, which justifies
concern that is not properly defend the interests represented,

C) if the reasons provision or

D) other serious reasons.
Against the decision to cancel the appointment of a representative can not be appealed.
Trustee


§ 27

(1) A person involved in the administration of taxes may elect nominee, with
except where the administration of taxes has personally done something.

(2) The power of attorney is effective to the tax administrator from the moment of its application in this
tax administrator.

(3) The power of attorney is effective even against another tax administrator after the change
local jurisdiction to the tax administrator, who performs actions based on
request, as well as to other tax authorities, if they keep proceeding || | things for which the proxy was applied.

§ 28

(1) The Principal is obliged to define the scope of the authorization, so as to clear the way
acts, proceedings or other procedures with full authority extends.

(2) Unless the scope of the authorization defined or is not defined exactly invite
principal tax administrator to adjust the power of attorney; provision of defects filing
shall apply mutatis mutandis. The shortcomings in defining the scope of powers of attorney
also notify the trustee.

(3) The power of attorney is effective to the tax administrator to correct the faults.
Effects of a submission made acting on the basis of faulty attorney
remain preserved if the elimination of defects within the prescribed period.

(4) If it chooses a new principal fiduciary true that moment
implementation of a new power of attorney by the tax authorities told the full powers hitherto
agents to the extent in which it was granted full power of the new Agents.

(5) The Commissioner, who is not resident or domiciled in a Member State
European Union, another State party to the Agreement on the European Economic Area or
Swiss Confederation, is required to choose a commissioner for delivery based
or residence in the Czech Republic, otherwise it will be for him
documents deposited with the tax administrator with the effects of delivery
day of their release, if it is a decision, in other cases, the date of their
written copy.

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

§ 29

Limited mandate

(1) The same case can be selected simultaneously only one representative.

(2) Trustee, unless a tax advisor or attorney (hereinafter
"adviser") is not entitled to choose another nominee, except
Envoy for delivery according to § 28 para. 5th | ||
§ 30
Joint representation


(1) There is not more common, taxpayers tax liability
are required to choose a common representative. Failure to do so or to challenge
tax administration, tax administrator appoints them common representative; § 26 shall apply mutatis mutandis
.

(2) Decision on the establishment of a common representative shall be delivered only to the representative
; represented by the tax payers of the tax administration of the provisions of the joint representative
inform. Represented by tax payers against
decision on the appointment of a common representative may not withdraw.

(3) For the common representative shall apply § 27-29 analogy.

§ 31


Senior Consultant
(1) The taxpayer or his representative may gain a hearing
expert consultant.

(2) If the consultant thwarting negotiations, the tax authority may, unless there
or if it does not lead to correct or imposing fines, the decision to exclude
expert consultant from further negotiations.
TITLE II

DEADLINES


§ 32

Determining the deadline to complete the task

(1) The tax provides a person involved in the administration of taxes decision
deadline for action in tax administration, where this is necessary and if it does not
law.

(2) A deadline of less than 8 days can be granted only in exceptional circumstances for acts
simple and particularly urgent.

(3) If the tax administrator's decision imposes an obligation to which it binds
deadline must be learned in this decision also contained
legal consequences of failure to meet this deadline; terms of shorter period than 8
days, must be justified by the length of this period, even if the decision is
otherwise justify.

§ 33

Counting time


(1) The deadline laid down in weeks, months or years shall run from the day
following the day on which the event determining the beginning of the period
period and ends at the end of the day, which with its name or | || numerical designation coincides with the date when the time limit started running. Unless
such day in the month, the last day of the deadline on its last day.

(2) The deadline set in days starts on the day following the
day when the fact determining the beginning of the period.

(3) The time limit prescribed period shorter than one day is counted from the moment
when the fact determining the beginning of the period.

(4) If the last day of the period falls on a Saturday, Sunday or holiday, the last day
period is the next working day; It does not apply
if it is a shorter period than one day.

§ 34

The period for the tax administrator

If the day when the person involved in the administration of taxes made submissions, day
start of the period for issuing a decision or perform another act
tax administrator or the beginning of the period derived from this day forward, running
period shall be suspended from the date of decision of the tax administrator
calls a person involved in tax administration to cooperate, the fifth
working day from the day when there is a desired synergies.

§ 35

Keeping deadlines

(1) Deadline is preserved if it is later than the last day of the period

A) made by an act materially and locally relevant tax

B) filed with the postal service postal package containing
submission addressed substantively and local tax authority,

C) submitted data message addressed materially and locally competent tax administrator
technical equipment tax administrator or technical equipment
common to several tax authorities (hereinafter "technical device manager
tax") | ||
D) given the data message to the data box ^ 5)
materially and locally relevant tax administrator.
If it is a stated time period shorter than one day, this deadline
maintained, if desired operation made before its expiry.

(2) Unless the act is done with materially and locally relevant tax period
is maintained, if later than the last day of the period made this
act in a superior tax administrator or another materially competent administrator
taxes.

(3) If in doubt is considered as preserved period, unless proved to the contrary
.

§ 36
The extension


(1) The tax shall allow for serious reasons at the request of the person concerned
tax administration an extension of the deadline set by the tax if it was
request for extension is made before the deadline expires;
under the same conditions may extend the period allowed by law, if the law so provides.

(2) The tax meets the first request for an extension unless the
deadline set by law, and the deadline extended at least by the time that day
application remains from the period of the extension of which is sought
unless the requested shorter period.

(3) In the absence of the tax administrator until a decision on which should be the deadline by
request is extended, or if there is no decision within 30 days of the date on which
received the request, the request was granted. If the decision
which the application has not been fully complied with, announced after a specified
period for which the extension is sought Run Ends expiry of this period
many days after notification of the decision, how many days remained at the time | || submission within the set deadline.

(4) The tax authority may, at the request of the tax body or on its own initiative
extended up to three months the deadline for filing the proper tax
claims. If the object of the tax forms and receipts, which are subject to taxation in
abroad, the tax authority may at the request of the taxpayer in cases justified
extend the deadline for filing tax returns for up to 10 months
after the end of the reporting period.

(5) The deadline can not be extended, if the period with which the law connects
termination rights.

(6) A decision on the request for an extension does not apply
remedies.

§ 37

Restoration periods in the previous state

(1) A person involved in the administration of taxes is entitled to ask the tax administrator
restoration periods in the previous state.

(2) The tax authority shall allow for a serious reason, the return deadline set

Tax law or tax in the previous state, before the date
application period has expired, and now provides its expiration date.

(3) The application deadline for the return of the previous state must be filed within 15 days
date when the reason ceased missed period.

(4) Recovery periods in the previous state can not be allowed if the last day
missed deadline expired more than one year, or as regards the period

A) for tax assessment

B) for paying taxes, or

C) for filing proper tax claims or additional tax
claims.

(5) In the event that the application deadline for the return of the former state
upheld, the decision to justify.

§ 38

Protection against inaction

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

A) lapsed statutory period in which he
tax administrator to act

B) failed to act within the deadline for the execution of such transaction when tax administration
traditional or

C) issue a decision immediately after it has been gathering documents
needed for a decision.

(2) If the conditions referred to in paragraph 1, may give impetus, if
tax administrator issued the decision, although three months have elapsed from the date
on which it was made against the person who filed the complaint, or this
person final act in a procedure which is estimated inaction concerns.

(3) closest to the senior manager of tax incentive will examine and, if justified,
orders within 30 days after receipt of the tax administration to remedy
procured. If the above fails to remedy the tax administrator within 30 days of receipt of this
command, immediately rectifies the closest senior tax administrators and
implemented measures shall inform the person who lodged the complaint.

(4) does not find where the closest senior manager of tax incentive justified,
postpone 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 administrator
still not collected the documents required for the decision shall include in the notification
well as information about which documents are still missing.
TITLE III

DELIVERY

Part 1


General provisions on service

§ 39


Delivery Methods
(1) The tax authority shall deliver documents

A) at a hearing or other act or

B) electronically.

(2) If it is not possible to effect service pursuant to paragraph 1, delivers it through a tax administrator
parcels delivered

A) postal operator,

B) a public officer in charge of the service of, or

C) any other body for whom it is prescribed by law.

(3) The postal service can deliver
document only if the postal contract concluded by ^ 6)
formed by postal service obligation to deliver the package containing
document in a manner that is determined to deliver this Act .

§ 40

Delivery into their own hands

Into their own hands to deliver the documents, if

A) the date of delivery decisive for the beginning of the period prescribed by the legal
regulations or decisions of the tax,

B) provides law or

C) and determines the tax administrator.

§ 41

Serving representatives

(1) Where a person to whom the document is delivered, representative, delivered a
documents only to the representative, the extent of his authority to represent the
.

(2) If the person whose ratios are served document affected
do something personally delivered the document herself and her representatives.
Day delivery decisive for the beginning of the period is the concurrent delivery
such person and his representative the day of receipt of the document, which occurs
later.
Part 2

Electronic delivery


§ 42

Service through a data box

A person who has made available a data box, is delivered electronically
according to another legal regulation 5).
Part 3


Service by shipments

§ 43

General provisions on service by letter

(1) The person to whom the document is delivered or its agent for the
Tax Administration (hereinafter the "addressee"), as well as this one document for
addressee receives the document may be delivered in the apartment place of business at

Workplace or anywhere where it will be caught.

(2) address or whoever the addressee receives the document, it is obliged to
challenge whoever document is delivered or through which
document is delivered, prove their identity and provide other necessary information for
delivery.

§ 44
Serving individuals


(1) A natural person shall be delivered to the address of the place of residence, address
registered in the population register information system to which it should be delivered
documents, or the address of his residence abroad.

(2) service of documents, related to the business activities
natural persons shall apply mutatis mutandis to legal provisions on service
persons. If no natural person as an entrepreneur registered in the public register
, delivers her address to her whereabouts.

(3) If an individual asks the tax administrator to deliver to another
address in the Czech Republic, delivered the document to this address.

(4) Correspondence addressed to the addressee is delivered directly to the addressee
. If the addressee of a document to be delivered to
own hands, at the address for service reached, the document is saved and
addressee notifies the appropriate way to take it within 10 days
pick.

(5) A document, which was not delivered into their own hands and whose takeover
to be confirmed, shall be delivered to the addressee or other suitable physical
person who is at the delivery or the nearby
delays, if they agree to surrender the document to the addressee. Unless
can thus be delivered, the document is saved and the addressee in an appropriate manner
alert to it within 10 days lifted.

(6) The documents, which were not delivered into their own hands, or whose
takeover has to be confirmed by the addressee may be delivered also
inserting it into the house or other addressee used mailbox or to another suitable place.

§ 45

Delivering 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 branches or other
organizational unit of its commercial branch established in the Czech Republic
when it relates to document the activities of the subsidiaries or other organizational
folder.

(2) If a legal person shall ask the tax administrator for delivery to a different address
in the Czech Republic, delivered the document to this address.

(3) If the addressee of a legal person is entitled to accept the document
person authorized to act on behalf of the legal person. Document which is intended
into their own hands, can deliver any
employees of the legal entity or another suitable natural person who is the
destination or a nearby residence, if they agree,
it submits the document to the addressee.

(4) Where no address for service of documents into their own hands
or other document, whose acceptance has also be confirmed encountered
person authorized to accept the document pursuant to paragraph 3, the document is saved and
addressee notifies the appropriate way to take it within 10 days
pick. A document which was not picked up within the specified time, the tax administrator
delivered to the residence address of the person authorized to act on behalf of
legal persons pursuant to § 24 para. 2, when he
address of his place of residence is unknown.

(5) to deliver public authorities shall apply mutatis mutandis
provisions of paragraphs 1 to 4

§ 46
Saving documents


(1) The document is stored

A) before tax, which the document is served or before tax, which was
delivery requested or

B) the postal service, when delivering his
through.

(2) The notice for storing documents, which is inserted into a house or other
addressee used mailbox or to another suitable place, the addressee
prompts for receipt of the document and in it the indication administrator || | tax, the document is delivered to whom it is delivered and where the
which day and at what hour the document is ready for pickup;
Simultaneously instruct the addressee in writing about the legal consequences of its failure to collect
.

(3) Without a previous attempt to deliver the document can be saved if
addressee requests in writing in advance that one document is delivered or whose
through the document is delivered, for storing documents.

§ 47
The effects of delivery



(1) A document that is delivered into their own hands, or whose takeover
to be confirmed by the addressee is delivered upon accepting the shipment, which includes
accept the document, the addressee or another person authorized to accept
documents according to the law.

(2) Unless the addresses stored document within 10 days of its imposition
, the document is the last day of this period
delivered, even if the addressee did not learn about the deposit.

(3) If the addressee refuses to accept the document, it is taken
document is considered delivered on the date of its adoption was denied, and the document is returned
tax administrations; while the addressee will learn about the legal consequences of refusing
synergies. If it is not possible for refusing cooperation Letter
pass, it can leave them in the house or other addressee used
mailbox or another suitable place.

(4) If service of documents deposited with the postal service
, notify the sender immediately by the tax administrator
fruitless expiry of the deposit period.

(5) Documents for which lapsed deadline for their pickup
throws the person conducting the delivery to the addressee or another house used
mailbox, unless the tax administrator previously excluded. If no such
mailbox, or if this method familiar with the contents of the addressee
documents by the tax excluded, the document is returned to the sending
tax administrator.

(6) If the addressee to ensure that the documents were not delivered to him after
expiry of the period for their pick thrown into a house or other
it used clipboard manager taxes this way of familiarization with the addressee
precluding the delivery of documents.

§ 48
Ineffectiveness delivery


(1) addresses that have serious and unpredictable beforehand because
not saved the document within the deadline to pick up, it may request
tax administrator, who delivered the document, a declaration of ineffectiveness
delivery.

(2) The application must be filed within 15 days of the date on which the addressee
served document actually met, but not later than six months from the receipt
.

(3) Where the tax administrator's request justified, expresses ineffectiveness
delivery, otherwise reject the application; the document is then considered delivered
date of notification of the decision to ineffective service.
Section 4


Special delivery methods

§ 49

Delivering public notice

(1) Public notice the document is delivered

A) a person of unknown residence or office unless that person has not been appointed deputy
according to § 26 paragraph. 1 point. c) as well as a person who is not known, or


B) in proceedings in which shall be delivered to a large or indeterminate number of addressees
.

(2) The public notice of the tax administration put up for at least 15 days on its
official board and simultaneously publish in a manner allowing remote access
. Public notice shall contain a warning instead
storing documents with her name and stating the pick-up.

(3) The document is delivered to the addressee on the day of pick up documents.
Unless the addressee of a document served by public notice
within 15 days of posting on the bulletin board of the tax administrator, is considered
document last day of such period as delivered.

(4) The tax administrator public decree marked the day of its publication on the official notice board
day of its removal.

(5) If delivery of the persons referred to in paragraph 1. a) or
mass předpisným listing publish a public notice issued by
paragraph 2 at the request of the tax administrator also the municipal office of the addressee
last known residence or registered office or municipal office in whose territorial scope
It is subject to tax.

§ 50

Mass Notification předpisného list

(1) Where the law stipulates that the tax administrator sets, taxpayers tax
mass předpisným list, make available to the tax administrator mass
předpisný list for inspection for at least 30 days; marking taxes
well as the place and time where it is possible to mass předpisného list
insight, publish a public notice of the tax administration, which put up
after at least 30 days.

(2) The date of receipt of mass předpisného list is considered
thirtieth day after the disclosure.

(3) During the inspection of bulk předpisného tax list

Subject only disclosed data concerning him to set taxes.
Section 5

Proof of delivery


§ 51

(1) Delivery of documents to be delivered to the
or whose receipt is to be confirmed by the addressee confirms delivering
duly completed receipt, which is a public document.

(2) Delivery comprises, according to the chosen method of delivery and by
circumstances that occurred during the delivery

A) identification of the tax administration, which document is delivered,

B) identification of 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 a document, if the document was
saved, and the date when it was ready for pickup, if different from the date of the deposit of
,

F) the date of service of the document or on the day of its return administrators
tax

G) an indication of the date on which it refused to accept the document, the way
lesson about the consequences of the 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
denied the receipt of the document; if it is a person other than the addressee
, indicating its relationship to the addressee, and in the case of delivery
into their own hands and to give way to demonstrate permission to take
documents for the addressee

I) the signature of the person who sent the addressee to accept the document or the document
imposed, confirming the accuracy of the information on the receipt and process
shipping, with the name.

(3) If the loss, destruction or damage of receipt or failing
been completed, can be delivered by any other means, for example, by
is a process addressee obvious that he was delivered .

(4) In case the person does not deliver an official document using sealed envelopes
receipt, proof of delivery documents
into their own hands on a copy of the particulars pursuant to paragraph 2. a)
f), h) and i).

(5) If delivered at a hearing, or other act made
within the tax administration, proof of service of the document into their own hands
signatures of officials of the addressee and the Protocol. Delivery
effects occur even if the addressee has denied signing the protocol. Refusal to sign a
reasons for such denial shall be recorded in the log.

(6) If the addressee to acknowledge receipt of the document notified for
physical indisposition signs with another adult and a child witness
credited reason for not occur acknowledge receipt of the addressee;
Signature of that person replaces the addressee signature.
TITLE IV


PROTECTION AND INFORMATION
The obligation of confidentiality


§ 52

(1) Official and persons involved in the administration of taxes are bound by confidentiality obligations
about what to tax administration learned about
circumstances of others. It does not apply to the taxpayer in terms of
information obtained or used in the administration of its taxes.

(2) The taxpayer may tax administrator or other person assigned to the tax administration
exempt from the obligation to disclose information to him
concern, and the data that were used in proving its duties while managing
taxes, indicating the extent of data and purpose of the exemption. Terminates
taxpayer without a legal successor or dies without an heir if, having
permission to waivers of confidentiality finance minister.

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

(4) breach of the duty of confidentiality is not generalized
disclosure of information obtained during the administration of taxes, of which imply that people with
concern.

(5) A breach of confidentiality can not, if he provides information that the official


A) official person of the same or another tax for the exercise of its powers
,

B) a public official in the performance of duties in matters of archives, or

C) a person involved in the administration of taxes to the extent that they are the rights and obligations of tax administration
affected.

§ 53

(1) The breach of confidentiality does not provide If the tax
information obtained in the administration of taxes

A) Ministry of Finance on the basis of the law on combating the legalization
proceeds from crime and terrorist financing or
law on the implementation of international sanctions


B) the Office for the Protection of Competition in the performance information
obligations concerning state aid granted by the tax,

C) court, the case of

First proceedings conducted on the initiative of the tax subject of the management of its tax

Second application of the law by the tax authorities in tax administration, or

Third data necessary for the purpose of maintenance decisions,

D) administrative authority which conducts the proceedings on an administrative offense, which
concerns infringements in tax administration,

E) the Ministry of Labour and Social Affairs in the exercise of its jurisdiction and
other social security institutions in the exercise of their powers,
case of data, which may require these authorities to the extent necessary to carry out the tasks
in its scope,

F) health insurance, if the data necessary for determining payments
premiums for general health insurance, which they may
insurers in the exercise of its statutory powers to require insurance premium payers
who are taxpayers ,

G) the Supreme Audit Office, as well as other control authorities,
if done within their authority control according to the approved plan
control activities and if you are entitled to examine the administration
taxes

H), the Czech Statistical Office, in the case of data necessary for the needs
compiling national accounts of the European Communities and management needs
statistical registers

I) Chamber of Tax Consultants or in the Czech Bar Association for disciplinary proceedings
a member, as well as the authority to appoint an expert or
interpreter for the proceedings on his appeal

J) the competent public authority to discuss the claim under the Act on
liability for damage caused in the tax administration
exercise of public authority decision or maladministration,

K) Ombudsman when conducting an investigation under another legal provision
.

(2) The breach of confidentiality also does not provide when
tax administrator information obtained in the administration of tax for the purpose of criminal proceedings
when requested by the prosecutor and the court after an indictment in connection with
clarifying the circumstances indicating that he was committed

A) any of the offenses of tax and fee that covers
infringement in tax administration,

B) the offense of which obstruct or failure to report a crime

C) the offense subsidy fraud offense misrepresentation of data about the state
management and property and the crime of damaging the financial interests of the European
Community

D) any of the offenses against the exercise of public authority and
official, one of the offenses of public officials, either of
bribery offenses and the offense of obstructing justice
decisions or | ||
E) the offense of counterfeit and altered money, counterfeiting and
altering public documents, illegal production and possession of sealers
state seal and an official stamp.

(3) The tax authority has the obligation of notification under the Act ^ 7) if, in their
Business finds evidence suggesting that it was committed
any of the offenses listed in paragraph 2.

§ 54

(1) The tax administrator will provide information in accordance with § 53 of the purpose and scope
defined by the law. The extent of the information provided, the tax administration takes the form
by providing protocol or official record.

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

§ 55

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

(2) Persons who are familiar with information provided by the tax administrator
it can only be used for statutory purposes and are bound as
such information confidentiality obligations under this Act.
For creating conditions for compliance with obligations of confidentiality equivalent to
competent public authority that the information requested.

(3) For the breach of confidentiality is also considered
use of information obtained in the tax administration to conduct business benefits
person bound by that obligation or any other person or use of these

Information for conduct that could cause someone harm.

(4) The obligation of confidentiality official person does not cease when this
person ceases to participate in the exercise of powers by the tax administrator.

§ 56

Disclosure tax administrator

(1) The tax authority shall determine and publish

A) the office hours for the public, which can especially make submissions orally
log or access to the file and working time administrator
tax, which is open mailroom tax administrator

B) electronic address its mailroom, forms of technical support
data messages, as well as the format and structure of data messages that are eligible to receive
,

C) a list of qualified certificates; 4) officials or
e-mail address to which this list is,

D) other options to make submissions through other technical means,

E) the account number, which accepts payments, and payment method of marking on these accounts
by taxes whose administration he belongs

F) the types of taxes that can be paid by direct debit under the law regulating
payments or payment provided by the operator focused
postal service and the conditions that are necessary when these payments
observed.

(2) The tax authority shall publish the information pursuant to paragraph 1 on its official
board a manner allowing remote access.

(3) The tax shall be published in an appropriate manner about the legal
regulations that relate to the scope of the tax administrator, and
information about their changes.

Providing information to the tax

§ 57

(1) The obligation to provide information at the request of the tax administrator has
public authorities and persons

A) keep records of persons or things

B) provide a service which is subject to tax,

C) conduct proceedings in cases where the subject is subject to tax
obligation or

D) acquire other information necessary for tax administration.

(2) Health insurance companies are obliged to request the tax administrator
provide data that are based on legally entitled to collect.

(3) banks, including foreign banks, credit unions and
payment institutions (hereinafter referred to as "payment service provider")
are obliged to request the tax administrator to provide account numbers, details about their
owners, the balance of funds in the accounts and their movement and
data on loans, deposits and deposits ^ 8).

(4) Postal operators are obliged to request the tax administrator
provide information on mailings, postal vouchers and
rented postal trays, including on their beneficiaries and
lessor.

(5) Entrepreneurs providing publicly available telephone service are
upon the request of the tax administrator to provide the data they collect about
subscribers to publicly available telephone services.

(6) Publishers of periodicals are obliged to request the tax administrator
provide the name and address of the customer's ad published
brand.

§ 58

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

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

(3) The tax authority may data according to § 57 requested only if it is
not available from official records, which he leads; the tax administrator may
request the necessary information from the persons specified in § 57 only if it is
you can not get from any other public authority.

§ 59

(1) The Supreme Audit Office and other supervisory bodies ^ 9) forward without
request to the competent tax information listed in
control protocols that are related to tax administration.

(2) Control bodies established to provide information to the tax authorities within 30 days of
carried out the inspection findings.
TITLE V

DOCUMENTATION



Protocol
§ 60

(1) an oral presentation and negotiations in the tax administration of the tax administrator writes
protocol.

(2) The tax authority may take on acts of which, by law
A protocol, video or audio recording that is attached
Protocol; in advance by the person realizes that this act
participate.

(3) The report must contain, in particular


A) the subject of negotiations,

B) the place of negotiation,

C) the time that the start and end of the meeting,

D) identification of the tax administration and the official who carried out the act,

E) data enabling identification of the persons who participated in the act,

F) a statement during the hearing,

G) identification papers and other documents of the votes at the meeting or
essential content of the documents submitted for consultation

H) provided guidance and expression of informed persons

I) any persons who participated in the act, or their
objections against the content of the protocol,

J) a statement of the tax administration to put forward proposals or objections.

§ 61

(1) As part of the protocol are the decisions announced at the hearing.

(2) The decision announced at the hearing, which invites recipients
decision to exercise the right or to meet obligations is delivered
handing over a copy of the Protocol; this protocol may not contain fingerprint
official stamp with the national emblem.

§ 62

(1) Unless aloud protocol dictated it should be brought before signing
loudly read and write in it, that it happened, indicating what was
before signing the protocol repaired or otherwise changed. Slashed place
remain legible.

(2) The tax administrator will record all observations to log things
suggestions and objections raised by persons involved in logging
negotiations and its position towards them.

(3) After marking all the proposals, objections, comments on them, repairs or changes
protocol, which must be read aloud again if it was not loud
protocol dictated, sign the persons involved in the logging || | conduct a public officer.

(4) Refusal to sign and the reasons for such denial in log
record. Refusal to sign in or prior to signing the protocol
without sufficient reason, does not affect the applicability of the protocol
as a means of evidence. It must be a person involved in the negotiations logging
advance notice.

(5) The tax after signing transmit a copy of the protocol tax
body if the meeting was attended, or whether another person to conduct
concerned, if requested.

(6) The tax shall correct protocol errors in writing and in numbers, as well as
other obvious mistakes, so that the original record remains legible.

§ 63
Official Records


(1) An important acts in the tax administration, which are not part
protocol, writes a tax administration official record, capturing
facts which are related to tax administration, in particular as identified from oral communication
, notifications, notes, phone calls and contents
other material in the file.

(2) The official record signed by an official person who recorded it with
indicating the time at which was its execution; this does not apply if
official record is drawn by an officer
electronically in a manner allowing its identification and detection of changes in the content of the official record.
The statement


§ 64

(1) Documents relating to the rights and obligations of taxpayers with
filed in the file which led the competent tax administration. These documents are particularly


A) documents containing submissions

B) A written copy of the decision

C) protocols

D) official records.

(2) of documents during tax administration means certificated report, as well
data message if it does not exclude the nature of things.

(3) As part of the case file and video and audio recordings.

(4) The paper is divided into

A) part by tax proceedings,

B) the part concerning the recovery of taxes,

C) section relating to additional duties in the administration of taxes, which are led
management

D) of the search,

E) the part concerning the management of disciplinary fines.

(5) The different parts of the file must contain a list of all documents
that are based on them; documents in the file belongs in a time sequence
denote the individual serial numbers and keep under
common file reference.

§ 65

(1) A search of the file based

A) documents which may be raised in the proceedings as evidence
means if their disclosure would tax entity
frustrate or undermine the goal of tax administration, the purpose of the act or undermine the objectivity
evidence


B) documents that may be used in setting the tax as aids
disclosure of the tax entity would jeopardize the interest of another
tax entity or other persons involved in tax administration,

C) official records or reports about ongoing explanations if
used as aids

D) documents used exclusively by the tax administrator.

(2) Documents loaded into the part of the search under paragraph 1. a)
be in this part of the longest leave to undertake an evaluation of the evidence. If it
types of evidence that are applied within the tax can
is part of the search to leave no later than the commencement of the discussion of the report
tax inspection.

(3) In transferring documents from the search of the file to the appropriate
part of the file must be seen from the list of documents that the document
flagged in the search, was moved to that part, under which
serial number, and on what date.
Access to file


§ 66

(1) The taxpayer is entitled by the tax insight into parts of the file
relating to its rights and obligations that mark, with the exception of
search; under the same conditions, the taxpayer is entitled
insight into their personal tax accounts maintained under the tax records of his
tax obligations.

(2) The taxpayer is entitled to consult the list of documents
contained in the search of the file. From these provided
census may show the contents of individual documents.

(3) Unless jeopardizing the interests of another tax entity or other persons
involved in tax administration or the goal of tax administration, tax administrator may
justified in cases where it is necessary for the further course of the proceedings, || | allow insight into documents in the search of the file.

(4) Authorization to consult the file can be used during office hours for the public
if the tax administrator will not allow access to documents and
during working hours outside office hours for the public.

§ 67

(1) The tax takes about any access to the file as the case
protocol or official record, stating in which parts of the file were
tax entity is granted access.

(2) blind persons will read the file. The tax administrator will allow
guide blind people access to the file and on its request will also allow
audio recording.

(3) At the request of the tax entity occurs, the tax portion of the file
which can be seen, verbatim copies, copies, extracts or
confirmation of the facts contained in it and issue a tax entity. At the request
tax subject, tax administrator also verify their compliance with the contents
file. The acquisition of documents and issuing verification clause, the official
record.

(4) The verification clause of conformity docketed tax administrator shall

A) whether the copy, copy or copy literally agree with the document from which
was made, and whether this document is the original, copy, or copies
a counterpart and how many sheets or sheet is composed

B) the number of sheets or folios, which certified the document contains,

C) place and date of verification

D) the signature of an official and the official stamp with the national emblem.

§ 68

(1) The tax lend a competent public authority of the dossier,
which relates to the subject of proceedings for which it is granted under the conditions set out in §
52 and 53.

(2) The tax that part of the file loaned
competent public authority, can with him to the rented part of the file inspect the records of her
excerpts and copies, and unless there are serious circumstances may require
a temporary provision for tax proceedings.

(3) The public authority, which is part of the file lent,
ensure compliance with the conditions of confidentiality; u borrowed documents from the search
parts of the file to ensure that authority subject to the conditions pursuant to § 66

§ 69

Tax information box

(1) The tax, which is technically equipped to do, providing tax
entity information collected in the file and on your personal tax account
this tax entity also via remote access
in scope and structure, in what are the information collected in tax information box
tax entity, which is established on the technical equipment
tax administrator.


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

A) the fact that it is technically equipped for the establishment of tax information
mailbox

B) the scope and breakdown of the information soustřeďovaných tax information
mailbox and frequency of their 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 a local tax authority pursuant to § 13 para. 1st

§ 69a

Establishment and abolition of tax information box

(1) The tax authority shall establish or abolish a tax information mailbox within 15 days of receiving the request
tax entity.

(2) The tax authority shall establish ex officio tax information mailbox
tax entity, which was made available to the data box and which has not yet been established
tax information box, and it immediately after
access data box.

§ 69b

Inspection of tax information box

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

A) the taxpayer,

B) a representative of the tax entity, on condition that

First entitled to represent the taxpayer in tax administration in an unlimited range
for all the tax authorities to gather information on the same
technical equipment tax administrator or

Second empowered to access tax information box.

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

(3) Access to the tax information box can be based on login
means of data messages in the format and structure of the tax authority published


A) signed with a recognized electronic signature or

B) a verified identity of the subscriber in a way that others can subscribe to its
data box.
TITLE VI


PROCEDURES AND OTHER PROCEDURES
Part 1


General provisions on procedures and other procedures


Administration
§ 70

(1) Submission is the act of a person involved in the administration of taxes, aiming towards
tax administrator.

(2) Submissions are judged by the actual content and no matter how
is marked.

(3) The filing must be made clear who is making what it was and what
suggests.

§ 71

(1) Submissions may be made in writing, verbally into a record or data message

A) signed an electronic signature,

B) sent via data box or

C) a verified identity of the subscriber in a way that others can subscribe to its
data box.

(2) Written submissions and oral submissions to the protocol must be signed
person making the submission.

(3) Effects of administration should also act made to the tax administrator using
data messages without a recognized electronic signature or using
other transmission techniques that are eligible to receive tax administrator,
if this submission 5 days from the day when it came to the tax
confirmed or repeated manner specified in paragraph 1;
this deadline can not be extended or return to the previous state.

(4) The tax authority shall publish in a manner allowing remote access, what
submissions can be made accordingly pursuant to paragraph 1. C).

§ 72

(1) An application for registration, notification of change of registration data, good
tax claims or additional tax claims can only be made on a form
Department of Treasury or the printout from the computer
printer that has data, content and arrangement of data identical to that
a form.

(2) forms and in their designated annexes which are part
administration can only request the information necessary for tax administration.

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

(4) If the taxpayer or his representative data made available
box or a legal duty to keep accounts verified
auditor is required pursuant to paragraph 1 only make data
message format and structure published by the tax authorities sent
manner specified in § 71 para. 1st

§ 73

(1) Submission is made before a competent tax.


(2) Submissions, which is done by means of data messages using
remote access is taken on the technical equipment of the tax administrator or via a data box
tax administrator.

(3) The tax on request confirms bid made in writing or
data report. If it is a data message sent to the technical equipment
tax administrator is confirmed acceptance of the submission of this device
indicating time information on the adoption of the data message.

(4) Filing initiating the procedure, the person who made it, amend or withdraw
until the tax administrator issued a decision in the matter.
Withdrawal administration it is unacceptable for submission to which the person concerned
tax administration is obliged by law either directly or on call
tax administrator.

§ 74


Administration Defects
(1) If the filing defects for which they are not eligible for consideration, or
defects for which can not be predicted effects of tax administration, tax administrator
invite the person who made submissions to the marked defects
removed by his order and within the deadline set by.

(2) The notice contains instructions about the consequences associated with neodstraněním
identified defects.

(3) if the defects are removed submission by the deadline, staring at
administration, as would be done properly and on time. Unless defects filing
removed, becomes the filing ineffective expiry of the deadline, as
occurs, the tax official record and notify to the author;
notification is not necessary if the petitioner to call for the elimination of defects not made to the tax administrator
no action.

(4) If the defect submission consists solely in the fact that the filing was done differently than
electronically, although it should be done electronically, staring at him as
administration without blemish; It applies only to the filing, in which the fact that
tax administrator shall publish in a manner allowing remote access
.

§ 75
Assignment


Unless the tax authorities against whom it was made submissions or credited
payment may hold proceedings in the matter, filing or payment
immediately forward to the relevant tax authorities and inform about it to the author.

§ 76
Language


(1) During the administration of taxes is a document drawn up in the Czech
language.

(2) The documents were in a language other than Czech must be presented
in the original language, and simultaneously translated into Czech, if
tax administrator fails to state that such a translation is not required or requested that officially
certified translation; such statements may tax administrator to make
its official notice board and for an indefinite number of documents in the future.

(3) Any person who does not speak the language of the proceedings, has the right to an interpreter
^ 10) registered in the list of interpreters who can procure
at their expense.

(4) A citizen of the Czech Republic belonging to a national minority
traditionally a long-term resident in the Czech Republic ^ 11), a front
tax administrator the right to make submissions and to act in the language of their ethnic minority
. Unless the tax administration official person skilled in the language of a national minority
, procure the citizen interpreter registered in the list
interpreters. Interpreting costs, and costs of translation in this case
borne by the tax administrator.

(5) A deaf appoint a tax administrator at their expense
sign language interpreter by another legal regulation 12). Deaf person who
does not speak sign language, appoint a mediator tax administrator, who is
able to communicate with her using a method distinct articulation.
Deaf-blind person will be appointed under the same conditions mediator who is
able to communicate with her using language for the deaf and blind.

§ 77

The exclusion of an official

(1) Official person is driving or other process in tax administration
excluded for bias if

A) is the subject of proceedings or other procedure, the right or obligation
her or people she loved ones

B) in the same matter to management or other procedures involved in another
instance or

C) its relationship to the person involved in the administration of taxes or subject to tax
raises other doubts about its impartiality.

(2) A person involved in the administration of taxes is entitled to argue bias
official, as soon as he learns it. Official person is obliged to immediately notify
official party standing at the head of the tax administrator circumstances indicating

Bias.

(3) Official person whose impartiality is beyond reasonable doubt, allowed to
pending a decision on whether it is excluded done in just a matter
urgent tasks.

(4) Whether a person is an official ruled out, the official decides
person standing at the head of the tax administration; if it is excluded, determined instead
another official person who is not to the exclusion of a public official in relation
subordination. Unless such nepodjaté official, official
ask the person at the head of the tax administration closest senior tax administrator
submitted requests to another tax administrator to perform tasks, their performance would
belonged biased public official if the senior administrator
tax these operations are not performed alone.

(5) When in doubt about the impartiality of a public official who presides
tax administrator decides whether the excluded, the closest senior
tax administrator; in the event that the exclusion of an official,
decide on the delegation in accordance with § 18 to another tax.

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

(7) A decision on whether an official person excluded shall be delivered
official concerned person and the taxpayer concerned. If there
initiation of whether the person is an official ruled out on the basis of objections
other persons involved in tax administration, tax administrator her about the outcome of these proceedings
inform. The decision on whether an official entity excluded not
exercise remedies.

(8) The provisions of paragraphs 1 to 4 and 7 shall apply to experts and interpreters
analogy.
Part 2


Procedures in tax administration

§ 78


Search activity
(1) The tax authority seeks evidence and tax bodies and
finds fulfilling their responsibilities in tax administration before proceedings
in its course.

(2) The search operation carried out by the tax administrator without coordination with
taxpayer.

(3) During the search operations of the tax administration

A) verify the completeness of the registration or registration of taxpayers,

B) find out information regarding income, assets and other
facts relevant to the finding, fixing and paying taxes

C) collects and processes information and information systems used in
range under § 9. 3,

D) provides the necessary explanations

E) performs local investigations.

(4) The tax, which is locally relevant, may make local
investigation even without a request.

§ 79
Explanation


(1) The tax within the search activity provides the necessary explanations
to examine the facts relevant to the fulfillment of management objectives
taxes if these facts can not be tested any other official procedure.

(2) Everyone is obligated to file a tax administrator explanation;
explanation for refusing to apply mutatis mutandis to § 96 para. 2 to 4

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

(4) to give explanations writes tax administrator by nature explanation
protocol or official record.
Local research


§ 80

(1) The tax authority may conduct a local investigation. Under this procedure
tax administrator especially seeks evidence and carry out inspection at
taxpayers and other stakeholders of the tax administration, as well as
to the point where it is in relation to the purpose of the best local investigation.

(2) To implement local research tax authority may invite the person whose
presence is required by the nature of things.

(3) The conduct of the investigation shall make a tax administrator to the nature of the investigation
protocol or official record.

(4) The tax authority may make video or audio recording of
facts documenting the course of the operation, as previously inform
persons who participate in this operation.

§ 81

(1) Official person conducting a local investigation in due time
subject of a local investigation, especially during the operation, the right of access to
land, each operating buildings, rooms and location, including transport
equipment and shipping containers, the accounting records or other information
, even on technical data media, to the extent strictly
necessary to achieve the objectives of tax administration. This right is also the case for
dwelling which the taxpayer uses the same business, if

Necessary and not possible to ascertain the relevant facts in another way.

(2) The tax authority may perform or request from the accounting records or other information
extract or copy, even on technical data carriers.

(3) To the extent necessary to verify the data on technical media
tax administrator has the right to information about the programs used
computing technology and can use the software in which the information was taken
.

§ 82

(1) The taxpayer and other persons present are obliged to provide
official who conducted the local investigation, all
adequate resources and assistance necessary to the effective implementation of local
investigation.

(2) Persons, in which the local investigation conducted are obliged to lend
tax administrator requested documents and other things necessary for tax administration
outside their premises, otherwise the tax administration process will ensure these things || | according to § 83

(3) The tax authority can ask the person for whom the local investigation carried out, or remove
request for a closer assessment or expertise samples
things. The samples will be refunded upon expertise or assessment
připouští- if their nature.

(4) Lending of documents and other items or sampling confirms
tax administrator in their acceptance or withdrawal.
Retained documents and other items or return the samples tax administrator person from whom it is assumed
within 30 days of their receipt or withdrawal.
In particularly difficult cases, particularly if it is to be borrowed
documents and other items or the samples subjected to external expertise, may extend this period
closest senior tax administrator;
if the reasons for the loan lasts, the deadline may be extended for important reasons
repeatedly.

§ 83

(1) in the inquiry on the tax administrator may seize goods that can
serve as evidence if it is reasonable concern that it would not be possible later
relevant evidence at all or only with
great difficulty.

(2) During the seizure tax authority may by its nature

A) take over the thing and move to a suitable place

B) mark on things and ensure that the matter be left in place without preventing
access to things or

C) indicate on the issue of securing and after taking all means
allow access to this matter, ensure that the areas where these things
found, the official closure.

(3) If, during the local investigation to ensure things before tax
copy of the protocol, which includes the decision of seizure, the person concerned
without her request.

(4) If the reasons for the seizure, the tax administrator
decision on securing immediately canceled and the hedged thing returns
owner or the person from which it was taken.

(5) If you can not write about the seizure protocol, writes about it
official record stating the reasons for which it was not possible to draw up a protocol;
Decision of seizure in this case indicates separately.

§ 84

(1) If borrowed or secured goods can not be returned to their owner or
person who lent or from which were in a hedge
taken, there is no known or things fetched, even to the challenge
tax administrator, or in respect of items whose sale is prohibited or
not traded without authorization, the tax authority may decide
on their forfeiture to the State; timely filed an appeal against this decision
has suspensive effect.

(2) Unless the tax administrator owner loaned or guaranteed
things I know to be a decision on the forfeiture posted on the bulletin board
tax administrator for at least 60 days.

(3) In the case of items whose owner is not known, state tax administrator
decision as the recipient instead of the owner of the day, time and place
loan or seizure or other circumstance or spelling data.
Tax inspection


§ 85

(1) The subject of tax audits, tax obligations, tax claims
body or other circumstances decisive for correct identification and development
tax related to one tax management.

(2) Tax inspection is carried out by the tax body or to the place where
this is due to the purpose of checking the best.

(3) The tax subject of the tax audit examines the defined

Range. Range of tax audit may be in its course to widen or narrow
procedure for its initiation.

(4) tax inspection can be performed jointly for more
tax proceedings relating to a tax entity. The tax authority may initiate a tax
control for other tax proceedings by extending a tax audit
going to another tax management.

(5) the tax audit which relates to events that have been
in accordance with a defined range of controlled, it is possible to repeat
only if a) the tax administrator discovers new facts or evidence || | could not be without fault manager taxes imposed in the original tax
control and which create doubts about the accuracy, completeness conclusiveness or
yet determined the tax claim or tax entity;
thus can repeat tax inspection only to the extent that corresponds
newly ascertained facts or evidence, or b) the taxpayer makes the act
amending its existing claims; so you can repeat tax inspection
only to the extent that corresponds to the change in the existing tax claims
entity.

(6) The tax authority introduces taxpayer grounds for repeated tax inspections
during initiation.

§ 86

(1) The taxpayer is obliged to allow the tax administrations of initiating and implementing
tax audits.

(2) The tax body that is executing the tax has the right

A) attend meetings with their employees or other persons
performing his activities

B) submit during a tax audit evidence or
propose implementation of evidence that he does not
available

C) refute the doubts expressed by the tax.

(3) The tax body that is performed tax control
fulfill obligations in accordance with § 82 and is additionally required

A) provide a suitable place and conditions to conduct tax audits,

B) provide the necessary information about their organizational structure, the
workload of the bodies, the rights of individual
employees or other persons providing its operation and store
accounting records and other information; It does not apply for residential
individuals

C) submit evidence proving his claims

D) allow for negotiations with any of its employee or any other person who performs his
activities

E) conceal evidence that is available, or on which
he knows where they are.

(4) The tax authority has in carrying out tax audits also powers
according to § 80 to 84.

§ 87

(1) Tax inspection begins the first act of the tax administrator
against the tax entity, in defining the subject and scope of the tax
control and where the tax administrator will determine the tax liability
investigate allegations or tax entity or other circumstances decisive
for proper detection and determination of the tax. If during the tax
control to change the local jurisdiction, the tax inspection finish
tax administrator who initiated it.

(2) to allow the taxpayer if the tax authority to launch a tax audit may
to be invited by the tax administrator.

(3) In the notice, the tax administrator provides

A) the place of beginning of the tax

B) the subject of a tax inspection,

C) period, which begins to run on the date of delivery, in which the taxpayer is obliged
tax administrators to communicate the date and time within office hours
tax administrator when it is ready to launch a tax audit;
this deadline can not be extended.

(4) The date that the taxpayer is obliged pursuant to paragraph 3. c)
communicate, must occur no later than the fifteenth day following the date of expiry of the period specified in the notice
and be communicated to the tax authorities at least three working days before the proposed date
beginning of the tax.

(5) If it fails taxpayer invitation under paragraph 2
prescribed period, without disclosing the tax administrator serious reasons for not
summons or disables if the deadline communicated to initiate and subsequently | || perform tax inspection, the tax authority may determine the tax by aids or tax
negotiate the conditions specified in § 98 paragraph. 4th

(6) upon expiry of the deadline set in the notice becomes effective pursuant to §
148, paragraph. 3 and no impediment to filing an additional tax return or additional
bill for the tax that should have been subject to tax

Control.

§ 88

(1) of the initiation, progress and completion of a tax audit shall prepare a tax administrator
tax audit report, which contains the result of the inspection findings, including
evaluation of the evidence found during a tax audit, and link protocols
or official records

A) the commencement of the tax inspection signed by an officer and tax
entity

B) meetings held during tax inspections,

C) the facts found by the tax off negotiations

D) introduce a tax subject to the outcome of the inspection findings,

E) a statement of the tax entity containing the allegations, suggestions or objections
tax subject to the outcome of the inspection findings,

F) the opinion of the tax administrator to individual allegations, suggestions or objections
tax entity.

(2) The tax taxpayer familiar with the outcome of the inspection
findings, including the evaluation of the evidence found so far, and submit it to him to express
.

(3) At the request of the tax entity provides tax administrator reasonable period
in which the taxpayer may comment on the outcome of the inspection findings and suggest
completion. Barring
based on this statement to change the outcome of the inspection findings, not even within
discuss tax audit report suggesting additional supplement.

(4) tax audit report shall be signed by the taxpayer and controlled
official person. The tax administrator after signing transmit a copy of the report on the tax
control the controlled taxpayer concerned. By signing the report on the tax
inspection is completed the consultation, tax audit report is deemed
announced and is currently being completed tax audit.

(5) refuses to be controlled by the taxpayer familiar with the report on
tax audit or discuss it or to discuss it avoids
deliver him to the tax authorities in their own hands; Day Delivery reports
fiscal control is considered a day of discussion and completion of tax
control.

(6) Refusal to sign tax audit report tax
controlled entity, without sufficient reason, does not affect the applicability of the report
tax audit as evidence. About this report must
controlled taxpayer demonstrably informed.
Moment unjust denial of signature effects also occur consultation, notification reports
tax review and completion of the inspection.

How to eliminate doubts

§ 89

(1) If the tax administrator's specific doubts about the accuracy, completeness or conclusiveness
filed proper tax claims or additional
tax claims and other documents submitted by the taxpayer
or the veracity of the information contained therein, invite the taxpayer to
remove these doubts.

(2) In the notice, the tax administrator stating its concerns in a manner that allows
tax entity, in order to adjudicate, incomplete data added, uncertainties
explained false information corrected or veracity of the data showed a
submitted evidence in order to remove these doubts
.

(3) In the notice, the tax entity provides tax administrator
deadline to remove doubts that may not be shorter than 15 days, and warns him of the consequences associated with
neodstraněním doubt or failure to comply with deadlines.

(4) If it follows from the ordinary tax claims filed or additional
tax claim that the tax entity has incurred a tax deduction
issue tax administrator if in doubt call for the removal of doubt
within 30 days of where such filing was made no earlier than
last day of the deadline for the ordinary tax claim or
additional tax claims.

§ 90

(1) The course of action to eliminate doubts writes tax administrator
according to the nature of the response protocol or official record stating
statement or evidence on which considers
doubts as wholly or partially removed and the reasons
persisting doubts.

(2) Unless the avoidance of doubt, and the amount of tax has not been demonstrated sufficiently
credibly communicate to the tax administrator tax entity result
procedure to remove doubts. The taxpayer is entitled to 15 days
date on which he was acquainted with the current outcome of the procedure for removal

Doubt, submit a proposal to continue taking evidence along with the proposal for
perform additional evidence.

(3) If the tax administrator finds grounds for continuing evidence
launch the extent these reasons, the tax control. Finds If the tax
grounds for continuing the inquiry, issued within 15 days from the date the tax
entity filed a motion to continue the inquiry, a decision establishing
taxes.

(4) does not give the taxpayer the necessary cooperation to remove
doubt, the tax authority may determine the tax by utilities.
Part 3

The proceedings


§ 91
Initiation of proceedings


(1) The proceedings commenced on the date the competent tax was first
submissions in the matter made by a person participating in the administration of taxes, or the day
when the tax authority against the person involved in the administration of taxes made the first || | act in the matter.

(2) failure by a taxpayer my duty to make submissions
initiating proceedings, tax administrator initiates the proceedings ex officio if it detects
facts establishing this obligation.

§ 92
Proving


(1) The taking of evidence by a competent tax administrator or his manager requested
taxes.

(2) The tax authority shall ensure that the facts relevant to the finding and determination
taxes were identified as completely as possible, and there's only bound
proposals taxpayers.

(3) The taxpayer proves all the facts, which it is obligated to disclose in
ordinary tax claim additional tax claims and other filings
.

(4) If the required course of proceedings, the tax authority may invite tax
body to prove the facts necessary for the proper determination of tax
provided that the necessary information is not available from official records own
.

(5) The tax proves

A) notice of its own documents

B) decisive for the use of legal presumption or legal fiction

C) facts refuting credibility, traceability, accuracy or completeness of mandatory
records, financial records, and other records
documents and other evidence put forward by the taxpayer,

D) facts relevant for assessing the actual content of the legal
negotiations or other factors

E) facts relevant for the application of consequence for breach
tax administration.

(6) If the proposed participation in the management of third party taxpayer is obliged
together with the proposal to communicate to the tax authorities the necessary information on that third party
and information about which really seeks the participation of this third || | people demonstrate or explain, or other reason for participation. Unless
proposal is successful, the tax administrator shall notify the taxpayer stating
reason.

(7) The tax administrator after the presentation of evidence to determine which facts
considers proven and which are not, and based on which evidence
funds; the assessment of the evidence official written record, if that does not
evaluation based on other documents in the file.

§ 93
Evidence


(1) The evidence can be used for all documents, which can be
ascertain the true state of affairs and to verify the facts relevant to the correct
detection and determination of taxes and which are not obtained in contravention of the legal
regulation, and even those that were acquired before the commencement of proceedings. It
particular claim tax entity, documents, expert reports,
testimony and examination of the object.

(2) In accordance with paragraph 1 may be used as evidence and
all documents submitted to the tax authorities by other public authorities, which
obtained for them, led by management, as well as the documents taken from other
tax proceeding or acquired during the administration of taxes of other taxpayers.

(3) If the substrate transferred in accordance with paragraph 2 of the protocol on witness testimony
tax administrator to draft a tax entity performs
witness testimony in the taxation procedure for this tax.

(4) Public authorities and persons who have documents and other things
necessary for tax administration, which may be in the form of evidence
tax administration are obliged under the terms of § 58 on-demand manager || | tax documents or copies of them, and other things to give or lend
inspection; the provisions of § 96 para. 3 shall apply mutatis mutandis. If it is required

Purpose of the procedure, it may request the tax administration official verification of submitted
copies.

§ 94
Charter


(1) An instrument issued by a public authority within the limits of his powers, as well
list, which is by law declared public, confirms that it is a statement
public authority which issued the charter, and not-
absence of proof to the contrary, confirms the truth of what is in it certified or confirmed.

(2) The tax authority may require authentication of official stamps and
signature on a document issued by a foreign state if it is in control
necessary, especially if it has doubts about the authenticity of the documents.

(3) The charter for the purposes of this provision, the data also
report.

§ 95
Expert opinion


(1) The tax authority may appoint an expert to prove the facts
critical for proper identification and development tax

A) if the decision depends on the assessment of issues to be taken
expert knowledge which the tax does or

B) fails if the taxpayer expert opinion if he
this obligation imposed by law, even to challenge the tax administrator.

(2) The decision appointing the expert shall be delivered to the experts;
timely filed an appeal against this decision has suspensive effect.
Decision on the appointment of an expert is also delivered to the tax body that against him
not exercise remedies.

(3) If requested by the tax expert opinion, the taxpayer, in which case
expert opinion to be given, obliged when drafting
with an expert appointed cooperate. If the expert's opinion
necessary cooperation of other parties, they can tax administrator
decision to impose such a requirement and to the extent necessary for
expert opinion; timely filed an appeal against this decision
has suspensive effect.

(4) If in the case of a tax entity conducted a hearing expert, has
tax entity the right to be present at this interview and to ask experts questions regarding
administered expert. The fact that it will be implemented
interrogation expert, administrator, tax subject in due time.

§ 96
Witnesses


(1) Every person is obligated to testify as a witness on important
circumstances in the administration of taxes relating to other people when she
known; They must tell the truth and conceal nothing.

(2) may refuse to testify whoever would
risk of criminal prosecution himself or persons close to him.

(3) As a witness can not be heard by those who would violate
obligations related to concealment of information by another legal regulation 13) or
law imposed or recognized obligation of confidentiality ^ 14), unless the | || such obligation or by the competent authority, in whose interest
this duty.

(4) The tax authority before questioning instruct the witness to deny the possibility
testimony about the obligation to tell the truth and conceal nothing and the legal consequences
submitted false or incomplete testimony.

(5) The taxpayer has the right to be present at the interrogation of a witness and ask him questions
taking evidence as part of their rights and obligations. The implementation of the witness testimony
administrator, tax subject in due time, if there is no
danger of default.

(6) The notification of the tax entity for the implementation of testimony
tax administration, the indication case in which the witness will testify and witness
indication if there is no danger that would defeat the purpose
testimony.

§ 97

Recording duty

(1) The taxpayer, who in the course of its business or other
self-employment carries out cash payments is
obliged to keep records of such payments if
does not record data about these payments in other register prescribed by law.

(2) The tax authority may impose a tax entity, in addition to evidence
prescribed by the law led special records needed to identify and correct
tax assessment.

(3) Notebooks obligation under paragraph 2 imposes a tax administrator
decision. The decision must be precise determination
record of data, their structure and layout, or continuity
on documents of which the record is kept. The tax administrator decision imposing
recording duty changed or canceled if changed or dropped out
reasons which led to its imposition. These decisions can be

Appeal within 15 days of their receipt; timely submitted appeal has suspensive effect
.

(4) The tax administrator can verify already during the tax period
proper fulfillment of record-keeping obligations of taxpayers, demanding documents
which are in ongoing evidence, and the decision to impose duties on
troubleshooting. This decision can be appealed within 15 days of its receipt
; timely submitted appeal has suspensive effect.

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

§ 98

Aids and the negotiation of tax

(1) failure by a taxpayer in proving it matters referred
any of its legal obligations, and consequently can not tax
established on the basis of evidence, the tax administrator determines the tax rate by utilities, which
It has or takes out even-handedly
taxpayer. The application of this procedure to determine the tax shall
in its decision.

(2) If the tax administrator tax by utilities, also take into account the circumstances
identified, implying benefits for the taxpayer, and
if it were exercised.

(3) aids are particularly

A) evidence which was not challenged by the tax authorities,

B) submitted explanations

C) comparing comparable taxpayers and their tax
obligations

D) the tax administrator's own knowledge gained in the tax administration.

(4) has not determined if the taxpayer its assertions related to his
tax liability and the tax can not be adequately reliably determined either by
devices to be managed by a tax administrator tax with a tax
entity tax negotiate. Agreeing tax is logged and the amount of the agreed
tax state in the decision which has essentials decision establishing
tax, which is part of this Protocol;
against the decision not to exercise remedies.

§ 99
Question


(1) If there is a procedure in question, which has finally decided
competent public authority, the tax administrator is bound by such a decision
. Other issues on which to decide another body
public authority, the tax administrator may judge for himself. It may also give rise
competent public authority to initiate proceedings or invite
tax entity, or other person involved in tax administration in order
filed an application to initiate proceedings before the competent public authority within a period
determined by the tax administrator.

(2) The tax can not make a judgment on whether the crime was committed
offense, misdemeanor or other administrative offense and who is liable for it, nor
matters of personal status.

§ 100

Summons and demonstration

(1) The tax shall summon the person involved in the administration of taxes whose
personal participation in the procedure or another procedure for the administration of taxes is necessary, and the
summons indicating when, where, what and why things are
has come at the same time highlight the legal consequences of failure to appear, including the possibility
her presentation. The summons shall be served personally.

(2) In the event that the summoned person fails to appear without good reason
even after repeated summons, the tax authority may issue a decision on
demonstration and ask for a demonstration of relevant security body which has the power
demonstration by another law.

(3) The decision of the demonstration is delivered
's demonstration of a person through a person who hits under this Decision
performs; against the decision not to exercise remedies.
The decision


§ 101

(1) The tax imposes obligations and confers rights or claims
rights and duties stipulated by the decision.

(2) The decision is issued the moment the act was made to his
delivery; a decision that was not delivered, is issued the moment
was signed by an officer.

(3) The beneficiary of the decision is the one to whom the decision imposed an obligation
or the allocation of rights or declared right or obligation set
law.

(4) to grant the same rights or impose the same obligation may be the same because of the same beneficiary
decision only once.

(5) shall be notified to all its recipients. Against the recipient's

Decision effective upon its announcement.

(6) The notification of the decision for the purposes of this Act means of delivery
decision or any other way of introduction on record with the recipient
contents of the decision.

§ 102

(1) Decision contains

A) identification of the tax administration, which has taken the decision

B) reference number or number of payment assessment

C) designation of beneficiary decisions

D) statement indicating the legal provision under which the decision was made, and
case of a payment obligation, the amount and account number of the relevant
payment service provider to which the amount is to be paid,

E) the period of performance, if it must establish

F) the lessons, whether it is possible to appeal the decision, in what period
it is possible to do so, at which the tax administrator appeal may be filed, along with
warning of possible exclusion of suspensive effect,

G) the signature of an official with the name and job title and imprint
official stamp; This requirement may be replaced by a recognized electronic signature
official,

H) the date when the decision was signed.

(2) The decision contains a preamble, unless otherwise provided by law.

(3) In the preamble to the tax administrator shall state the reasons for the statement or statements
decision and information on how to deal with proposals and objections put forward by the beneficiary
decision.

(4) The reasons for the decision, which was issued on the basis of evidence
tax administrator shall also state that actually has proven such
considerations when evaluating the evidence conducted on the evidence on which rested its
findings of fact and as a matter legally examined.

§ 103

(1) The decision, which is effective and against which there is no appeal, the
force.

(2) The decision, which is effective, enforceable against him if
no appeal or if the appeal does not have suspensive effect, and
if the period of performance, has been determined.

(3) At the request of the recipient's decision indicated the tax administrator to copy
decision clause legally or enforceability.

§ 104

Corrections obvious misstatements

(1) The tax corrects obvious errors in writing, calculations and other obvious inaccuracies in
copy of the decision appeal the decision.

(2) to correct obvious mistakes in decisions on tax assessment
be done only if the expired deadline for tax assessment. If it is a
decision issued in payment of the tax period ends with the expiry of the deadline for paying taxes
. In other decisions, the period assessed by the tax
obligations with which repaired the decision related.

§ 105
Nullity decisions


(1) Nullity decision finds and declares, ex officio, and it
anytime, tax administrator closest senior tax administrators who
issued the decision. If it is a decision issued by an official entity
standing at the head of the central administrative authority nullity decision
ascertains and declares the official person on the basis of a proposal she laid
Commission.

(2) The decision is nugatory if

A) the tax administrator was to issue at all responsible,

B) suffer from defects, which makes it obviously internally contradictory or legally or factually
unrealizable, or

C) are issued on the basis of another trivial decision issued
tax administrator.

(3) The decision on the declaration of nullity shall be delivered to all recipients
decision whose nullity is declared, and not against it
appeal. At the same time tax administration declared worthless all associated
decisions issued, or which had been issued subordinate
tax administrator.

(4) If the successive decisions issued by different tax administrations,
declare the nullity of the decision and all related
tax administrator's decision, which is these tax
together senior.

(5) Initiative, which found no legitimate tax administrator, and defer to the author
about 30 days inform.

§ 106


Termination
(1) The tax decision terminate the proceedings if

A) a person involved in tax administration took its submission, opening the
management, back when the law does not preclude the withdrawal,

B) it is clearly legally inadmissible submissions

C) the one whose rights and obligations are to be decided
ceased to exist without a legal successor,


D) filing has been made in the case of which has already been finally decided
unless the decision of the interim or preliminary nature

E) not to continue proceedings on the grounds provided by law, or

F) management has become obsolete.

(2) If any of the reasons for terminating the proceeding only part of his
object, stop the procedure only in this part.

(3) If the termination of the proceedings pursuant to paragraph 1. c) the tax administrator
decision is not delivered and not against him apply corrective measures;
It does not apply if, in the case multiple recipients decisions. The day of delivery
decision is considered day to file.

§ 107
Costs


(1) The costs shall be borne by the tax administrator, with the exception of
recovery of arrears and costs incurred by a person involved in the administration
taxes, or to which a person has been involved in the administration of taxes obliged.

(2) If the challenge of the tax administrator attend the proceedings by a third party, belongs
her replacement purposefully incurred cash expenses and lost earnings,
unless other legislation provides otherwise; This also applies to costs incurred
during search operations. If it is a legal person, it belongs to
reimbursement of reasonable costs incurred, especially cash expenses and payroll
funds.

(3) claims for third party may apply for a tax administrator, whose
call management participated, together with supporting evidence relied
claims up to 8 days of participation, otherwise this right expires.

(4) If the tax administrator appointed person involved in the administration of taxes
agent or a common representative, he is entitled to reimbursement of purposefully incurred
cash expenses and loss of earnings or remuneration under another legal provision for
acts which as representative of things done efficiently.
Qualify can apply for a tax administrator that a representative appointed after
individual acts, but not later than 20 working days after
was deputy made regarding the last act, otherwise this right expires.
The tax authority may at the request of providing adequate backup.

(5) The claims raised by a decision of the tax administrator within 15 days of their application and
within 15 days of this decision, pointing out in favor
legitimate claim reimbursement granted.
Against this decision can be appealed within 15 days of its receipt.

(6) has reimbursed if the tax administration costs incurred as a result
inaction or failure of a tax entity may impose
obligation to pay these costs tax entity and pull them directly from
personal tax account of the tax entity ; costs incurred
common representative is transferred to the tax payers represented
jointly and severally. Prescribed costs is due within 15 days from the date of
of this decision.

(7) In determining cash expenses, resulting in a refund of fare
per diems and reimbursement of documented expenses for accommodation shall apply mutatis mutandis
relevant provisions of the Labour Code.

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


REMEDIES AND SUPERVISORY EQUIPMENT
Part 1


General provisions on remedies and supervisory resources

§ 108

Use of provisions and supervisory resources

(1) The decision issued in tax administration can be reviewed on the basis

A) an appeal, which is to appeal or decay

B) extraordinary remedy, which the application for a permit renewal
proceedings or

C) supervisory agent, which is a regulation retrial and regulation
review of the decision.

(2) against the decision issued by the central administrative body or official
person standing in his forehead, may be filed. Decisions concerning appeals
official person standing at the head of the central administrative authority, based on her
draft provisions to the Commission. The proceedings on the appeal shall apply mutatis mutandis
provisions on appeal, excluded by the nature of things.

(3) if elected on appeal or supervisory official
resource person at the head of the central administrative authority, such decisions can not be
except as provided in § 119 para. 2 and § 122 paragraph. 2 below
reviewing appeals and supervisory resources according to this law.

Part 2



Board of Management
General provisions on appeal

§ 109

(1) Recipient decision may appeal against the decision of the tax administrator
unless the law provides otherwise. An appeal is inadmissible if directed only
against the decision.

(2) The decision marked a challenge, which the tax administrator calls
recipient's decision to exercise the rights or obligations, can not be
separate appeal, unless the law provides otherwise.

(3) The appeal shall be filed with the tax administrator, whose decision is referring
attacked.

(4) An appeal may be lodged within 30 days of receipt of the decision against
appealed from and even before delivery of the decision.

(5) The appeal does not have suspensive effect, unless the law provides otherwise.

§ 110

(1) In the case of missing, incomplete or incorrect instruction pursuant to §
102 para. 1 point. f) You can file an appeal within 30 days of receipt
appeal the decision pursuant to § 104, if issued, but no later than 3
months from receipt of the decision appealed from.

(2) If the appeal is accepted instruction even when the law is
happen, and if it is appealed, the appeal will stop.

(3) If the instruction erroneously granted the appeal suspensive effect when the law does not give
it has timely filed an appeal suspensive effect.

§ 111

(1) Recipient decision may waive their right to appeal until the expiry of the appeal period
; day waiver of the right to appeal the decision becomes
against whom the act was done, legally. If there is more beneficiaries
management decisions and they waived submission
appeal decision comes into force on the day when he did so last
them.

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

(3) The date of withdrawal of appeal is an appeal procedure is stopped and the decision
which was attacked by this appeal, comes into force.
If you took all the appellants filed an appeal back, the appeals process is stopped
last day of the withdrawal of the appeal of the appellants and that day comes
decision legally.

(4) Where an appeal made by several recipients decisions and appeals
If only one of them, the tax administrator who issued the decision,
send a copy to other recipients of the appeal decision and ask them to
given to the appeal expressed within the prescribed period, which shall not be less than 15 days
.

(5) If, before the appeal procedure to change the local
jurisdiction, appellate proceedings makes tax administration, which issued the decision contested
and his closest senior tax administrators.

(6) If the deadline has passed for determining the tax administrator, who
appeal finding out, the contested decision on tax assessment
cancel and stop appeals.

§ 112

Particulars appeal

(1) An appeal must contain the following elements

A) identification of the tax administration, whose decision was appealed,

B) the designation of the appellant,

C) the reference number, the number of the demand for payment or other
unambiguous identification of the decision appealed from,

D) a statement of reasons, which are perceived irregularity or illegality
contested decision

E) designation of evidence to allegations of facts which are listed in
appeal

F) a proposal to amend or revoke the decision.

(2) If the appeal filed defects that prevent proper consideration
things prompts the tax administrator to complete the submission of the appellant with a lesson in what direction
must be completed, and provides for a reasonable time limit,
not be shorter than 15 days.

(3) If the appellant Removes defect that prevents proper hearing,
, the appeal was filed correctly and on time, otherwise the administrator
tax appeal procedure stops.

§ 113

How the tax administrator of First Instance

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

A) decide on the appeal itself, if it fully complies and
this decision is not inconsistent with the statement addressees of the decision under § 111
paragraph. 4

B) decide on the appeal itself, if it meets only partially and the rest
reject it and this decision is not inconsistent with the statement of recipients

Decision under § 111 paragraph. 4, or

C) dismiss the appeal and stop the appellate proceedings if the appeal brought
inadmissible or were submitted after the deadline.

(2) If the tax administration, whose decision is challenged by appeal,
consider all information contained in the appeal of the results already performed
management, supplemented by necessary operations.

(3) If the tax administrator, whose decision is challenged by appeal, by
appeal decides itself, refer the appeal to the relevant parts of the file and
with its opinion without delay appellate body.

How Appellate Body

§ 114

(1) The appellate authority is the closest senior tax manager tax administrator
which issued the contested decision.

(2) The appellate authority shall review the appeal contested decision always
extent required under appeal. The appeal authority is not bound by the proposals
appellant, even if that appeal unclaimed
actually influence decisions to the detriment of the appellant.

(3) If it when examining the apparent irregularity or illegality
appellant unclaimed, which may affect the verdict
decision on the appeal, the appellate body for examination.

(4) Where the appeal against the decision of the tax assessment by
aids, examines the appellate authority only the legitimate conditions
use this method of tax assessment, as well as the appropriateness of
aids.

§ 115

(1) In the appeal proceedings the appeal authority may take evidence to
additional documentation for the decision or to remedy procedural defects or
this addition or removal of defects impose the tax authority, which issued the decision contested
, the determination of a reasonable period.

(2) If the appellate authority on appeal evidence
acquainted before deciding on the appeal of the appellant was identified
facts and evidence to demonstrate and allow him to join them in | || the deadline expressed or suggested implementing other evidence
funds. Similarly, the appellate authority shall proceed even when comes to
different legal opinion than the tax administrator of First Instance, and the
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 old;
request for the return of this period in the previous state can be filed at the latest edition
decision on the appeal.

(4) After the deadline under paragraph 2, the Appellate Body on proposals for
further evidence disregarded.

§ 116

(1) Appellate Body

) Of the contested decision changes

B) of the contested decision to cancel and terminate the proceedings or

C) dismiss the appeal and confirm the contested decision.

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

(3) If the appellate body that are before tax of First Instance
conditions for the decision pursuant to § 113 paragraph. 1, it may refer the case back to
reasoned decision and instructions for further proceedings to the tax
first instance, which is the legal opinion of the appellate body bound, otherwise
decide the appeal itself.

(4) against the appellate decision there is no appeal.
Part 3



Recovery Management
Authorization or regulation retrial

§ 117

(1) Proceedings concluded by a final decision of the tax administrator to restore
draft decision to the recipient, or ex officio, if

A) new facts or evidence which could not be without fault of the recipient
decision or the tax imposed in the proceedings already
earlier and could have a significant impact on the operative part of the decision

B) the decision was based on false or falsified
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 assessment questions and the competent authority
public authorities about it subsequently decided otherwise in a manner that affects
this decision and his previous management.

(2) The inventors of the proceedings can not be restored for reasons which shall
additional tax return or additional billing.

§ 118

(1) A petition for a new trial to be filed with the tax authority in
decided the case in the first instance.


(2) The proposal for a new trial may be filed within six months from the date when the petitioner
learned about the reasons for retrial.

(3) The proposal for a new trial must be given the circumstances
proving its merits and compliance with the deadline for filing a petition for a new trial
.

§ 119

(1) The application for revision of permits or requires tax authority in the matter
decided in the last stage, and does not find any reason to permit recovery
reject the proposal.

(2) If a permit or regulation retrial in the case in which
decided in the final stage of the official party standing at the head of the central
administrative authority to authorize or order a retrial or rejects
this official on the basis of a proposal by an appointed commission.

(3) The tax authority in the decision shall specify the grounds on which
retrial permits or orders.

(4) Restoration nalézacího procedure may require or permit if
expired deadline for tax assessment. Retrial paying taxes can be enabled or order
if expired deadline for tax payment. In other cases,
retrial permit or require up to 3 years from the date of the decision
terminating this proceeding.

(5) If a change in the local jurisdiction before the decision, which
retrial ordered or permitted, the procedure for
permit renewal, as well as custom retrial new locally competent tax administrator
. To change the local jurisdiction, which occurred after the publication
authorization decision or order a retrial shall be disregarded.

§ 120


Management Recovered
(1) Renewed proceedings for the administrator taxes, which in the case
court at first instance; occurred when the grounds under § 117 paragraph. 1
point. c) performs a retrial in the case of the tax administration, in which maintained control
those grounds arose.

(2) The revision shall be opened to the authorization decision or regulation
recovery.

(3) Permits or regulations retrial has against the original decision
suspensive effect until the notification of the decision in the case issued a renewed
proceedings except for the provision under § 170 and 173. For the duration of the suspensive effect
interest arise that are accessory taxes.

(4) The new decision regarding the original decision to cancel.
Section 4

Review procedure


Regulation reviewing the decision

§ 121

(1) The tax authority shall order ex officio review of the decision if
after a preliminary assessment of the case concludes that the decision was issued
in conflict with the law. A procedural defect of which can not be
reasonably be considered that could affect compliance with the contested decision
legislation shall be disregarded.

(2) the extent to which the judgment was issued in the tax administration
reviewed by the administrative courts, can not order the review
decision.

(3) The complaint Regulation shall review the decision before tax, which
decide the case in the last instance, any tax administrator, once
finds that regulation reviewing the decision are given legal
conditions.

(4) In accordance with paragraph 3, the initiative to review the decision
brought by any person involved in the administration of taxes. If the person
complainant requests, communicate to the tax authorities that found the stimulus
well-founded or not.

§ 122

(1) Review of the decision ordering the tax administrator closest
senior tax administrators who decided the case in the last instance.

(2) If a regulation reviewing the decision of the central administrative body or official
person standing at the head of the central administrative authority
orders review the decision of the official party standing at the head of the central administrative authority
to the proposal it The Commission's provisions.

(3) Review of decision on tax assessment may be ordered if
expired deadline for tax assessment. Review of a judgment given in proceedings
paying taxes may be ordered if the expired deadline for paying taxes
. Review other decisions may be ordered within 3 years of the date
this decision.

(4) If there is a change in the territorial jurisdiction of force
reviewed decision, performs subsequent review proceedings newly
local tax authority. To change the territorial jurisdiction to which

Occurred after the decision to review the decision of regulation, the
disregarded.

§ 123

To review proceedings

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

(2) procedure is initiated by issuing a decision on the review of Regulation
decision.

(3) The tax authority is bound by the management of the reasons for which it was ordered and
legal opinion expressed in the decision to order the review
decisions; to the same extent management can complement and remove its
defects.

(4) Regulation review against the decision has thus přezkoumávanému
decisions and subsequent decisions deferring effect until
notification of the decision in the case, issued by the Court, except
detention under § 167-169, § 170 and 173. for the duration of the suspensive effect
interest that are accessory taxes arise.

(5) If the tax administrator after the initiation of the review procedure that
conditions were met in accordance with § 121 par. 1, issue a decision
original decision to revoke or amend. Otherwise, review procedures
stops.
Section 5


Relationship to administrative justice

§ 124

(1) asks if the petitioner in administrative justice
annulment of a decision issued by the tax, it may tax administrator satisfy changing or canceling
this decision in the review proceedings.

(2) The investigation leading to the satisfaction of the petitioner in the administrative judiciary performs
tax administrator, who decided the case in the last
instance; the provisions of Regulation review of the decision to apply.

(3) New facts and proposals to implement the new evidence
means that the petitioner failed in its application, the tax administrator
in the review proceedings seeking to satisfy the petitioner in administrative justice
disregarded.

(4) Within the review proceedings seeking to satisfy the petitioner in
administrative justice can not change the decision to the detriment of the petitioner.

(5) against the decision issued in the review proceedings seeking
satisfy the petitioner in the administrative courts can not exercise remedies
resources.

§ 124a

If in the cassation complaint proceedings in the administrative courts to cancel
final decision of the regional court, on the basis of which the tax administrator
issued a new decision in the matter in accordance with the judgment of the regional court
becomes this decision ineffective the effective date of the new power
regional court's decision, which is dismissed or
which will change the legal opinion compared
canceled a final decision of the regional court.
PART THREE


SPECIAL SECTION ON TAX ADMINISTRATION
TITLE
I
REGISTRATION PROCEDURES

Heading left


§ 125

Establishment registration obligations

Registration duty payable by a tax entity, which arises
obligation to submit an application for registration for individual tax.

§ 126
Application for registration


The application for registration of the taxpayer must indicate the prescribed
data needed for tax administration.

§ 127

The reporting obligation of registered taxpayers

(1) If there is a change in the data that is required to state on the taxpayer
registration is obliged to announce this change to the tax authorities within 15 days of the date
the occurrence of, or request for deregistration, if it is not given for
reasons.

(2) The notification obligation pursuant to paragraph 1 can only be met through
notification of the change of registration data.

(3) A registered taxpayer is obliged to submit to the tax

A) of an instrument evidencing its abolition, or other
instrument by which a decision on the termination of a permit or authorization
under which the taxpayer was registered, within
within 15 days the day on which this document is received, or when he
confirmed

B) the public authority's decision to revoke or
decision on the dissolution of a permit or authorization under which the taxpayer
registered within a period of 15 days from the day on which this decision was | || delivered; This procedure does not apply if the taxpayer tax administrator
about these facts informed by letter a)

C) a contract for the purchase of the business establishment, or part thereof, and 15 days

Its conclusion.

(4) The reporting obligation under paragraphs 1 and 3 shall not apply to data
change the tax administrator can use automated way to check out
registers or records to which has set up an automated approach;
circuit such data publish the tax administrator manner according to § 56 paragraph. 2nd

§ 128

How to eliminate doubts in the registration data

(1) The tax authority shall verify the information given taxpayer in the application for
registration or a notice of change of registration data in the case
doubts about their veracity or completeness taxpayer to
data explained attested or added or changed, while
set a deadline by which the taxpayer is obliged to do so.

(2) Should the taxpayer invitation within the prescribed time limit, staring at
application for registration or a notice of change of registration data, such
would be administered free from defects in the original filing date. When prompted
accepted after the deadline, considered the application for registration or notification of a change
registration data to be filed by that date.
Heading left


§ 129

Decision in the registration procedure

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

(2) If the tax administrator decides to fully comply with the application for registration or
change notification registration data, decision
justify.

(3) The tax authority as the case may be decided ex officio for registration
or deregistration if it is reasonable and if the taxpayer

A) fails to file an application for registration,

B) fails to file a notice of change of registration data, or

C) fails to comply with the call for the removal of doubt in the registration data.

(4) A change of registration data makes the tax administrator pursuant to a notice of change
registration data or based on their own findings only
form of an official record.

§ 130

Tax Identification Number

(1) Tax entity which is not yet registered for any tax
allocate tax administrator tax identification number.
Tax identification number contains the code "E" and the stem portion, consisting of a general
identifier or user ID of the tax administrator.

(2) Tax identification number of the taxpayer is obliged to provide
in all cases relating to taxes, to which he was under that
tax identification number is registered in contact with the tax and the
cases prescribed by law.

(3) The general identifier for the individual identification number, or other
generic identifier, if so provided by law, and legal entities
identification number.

(4) If a general tax entity identifier assigned to assign him
tax administrator's decision own identifier.

§ 131

Change territorial jurisdiction of registered taxpayers

(1) If there is a change in conditions for determining local jurisdiction
tax administrator, existing competent tax administrator sets decision date on which
transferred to the new local jurisdiction tax administrator;
against this decision can not be appealed.

(2) If the day on which the local jurisdiction is transferred to the new
tax administrator to change the circumstances in which it was referred to in paragraph 1
decided decides tax administrator who issued the decision on his
revocation or amendment.
TITLE II


MANAGEMENT for a binding ruling
Mandatory assessment


§ 132

(1) The tax issue tax subject to the decision on the request
binding assessment of the tax consequences for him arising from tax
events already occurring or expected, in
cases so the law provides.

(2) Opinion binding ruling also contains requirements
according to § 102 para. 1 time and material scope of the binding effect of decisions issued
.

(3) against the binding ruling can not exercise remedies
resources.

§ 133

(1) the binding ruling setting the tax is effective against
tax administrator, who decides on the tax obligations of taxpayers, on whose request
binding ruling issued if the time

Decisions on tax obligations is the real state of things is identical with the data
on the basis of which the binding ruling is issued.

(2) the binding ruling becomes ineffective if there is a change
statutory regulation, on the basis of which a decision on binding
assessment issued.

(3) the binding ruling is effective for assessing
tax consequences arising from the facts, which occurred in
tax period which began running after 3 years from the date on which this took
decision legally, if the tax does not provide for a shorter period
.

(4) If it is a one-time tax, which is assessed in relation to the individual
fact, is not binding ruling from the effective assessment
tax consequences arising from the facts, which occurred after a
3 years from the end of the calendar year in which it took this decision
force, if the tax unless a shorter period.

(5) If a person is setting the tax that the conditions under which it was
binding ruling issued are not met, this can not be
decision in this tax proceedings.
TITLE III

TAX MANAGEMENT


§ 134

(1) Tax management is conducted in order to correctly identify and determine the tax
and security of its payment and ends with the fulfillment or otherwise demise
tax obligations which relate to that tax.

(2) For purposes of defining the subject of tax proceedings tax is assessed either
the tax period or in relation to the facts.

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

A) inventors

First assessment, whose purpose is to determine the tax

Second doměřovací, which is conducted to determine the changes last known
taxes

Third a proper appeal against a decision made in the proceedings
under points 1 and 2

B) paying taxes

First a postponement of tax and the distribution of its payment in installments,

Second ensuring tax

Third Enforcement,

Fourth a proper appeal against a decision made in the proceedings
under points 1 to 3,

C) on extraordinary legal and supervisory remedies against individual
decisions issued in tax proceedings.
TITLE IV



Inventors MANAGEMENT Part 1

The assessment procedure


Proper tax claims

§ 135

(1) proper tax statement is required to submit each taxpayer, which
law requires, or the taxpayer, which is the tax administrator
asked.

(2) The taxpayer is obliged to ordinary tax claim itself quantify
tax and state required data, as well as other events relevant to the assessment
taxes.

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

§ 136

(1) Tax return for taxes levied for the tax period, which makes
least 12 months, shall be submitted within 3 months after the end of the tax period
.

(2) If a taxpayer who has a legal duty to have
audited financial statements or whose tax return prepared and served
advisor, a tax return under paragraph 1 at the latest
6 months after the end of the tax year. This applies only
if the relevant power of attorney granted such advisers applied administrator
taxes before the expiry of the three month period referred to in paragraph 1. If
six months in the first sentence that advisor dies or ceases
this period remains unchanged.

(3) Tax return for taxes levied on taxable period, which makes
12 months to be submitted before the end of the first month that begins
course of the reporting period.

(4) If the tax period is shorter than one year, a tax return
within 25 days after the end of the reporting period. This deadline can not be extended.

(5) None If a tax entity in a tax year tax
tax liability to which it is registered, it shall inform
tax administrator within the deadline for filing tax returns or bill.

§ 137

(1) The report shall be submitted within 20 days after the end of the month, which was

Taxpayer obligation which is subject to reporting. If there is a message
linked to the obligation to pay the tax, the tax is due on the last day of the deadline set for the submission
report.

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

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

§ 138

Corrective tax return and repair bill

(1) Prior to the deadline for filing the tax return or statement
taxpayer may replace the tax return or bill that has already passed
, correcting tax returns or correction bill.

(2) In proceedings proceed in accordance with this appeal
tax return or an amended bill to the previous tax return or
bill is disregarded. This way you can replace the
additional tax returns or additional statement or confession already lodged
or corrective statement.
The tax assessment


§ 139

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

(2) According to the results of the assessment proceedings tax administrator assesses the tax which
prescribe to tax records; assessment of the tax means well
tax assessment taxpayers to pay directly.

(3) If the tax assessed by the tax exceeds tax alleged tax
entity, the difference is due in replacement within 15 days from the date of legal power
payment. In the same period a replacement is due and the tax levied
ex officio.

§ 140

(1) does not derogate If The assessed tax from tax hardened taxpayer, the tax administrator may not
tax body the outcome of the assessment report
payment order; This does not apply if the procedure has been initiated to remove
doubt. The tax assessment tax administrator insertion in the files.

(2) The date of receipt of the payment demand tax entity is considered
last day for filing the tax return or statement, and it was
If the tax return or statement filed late, the day was
administrators taxes.

(3) The taxpayer is entitled to ask the tax administration counterpart
payment assessment that the tax administrator will send a tax entity
within 30 days from the date of receipt of the request; if the request is submitted before the moment
issue of demand for payment, the period runs from the date of its issuance.

(4) do not differ if the assessed tax exemption hardened taxpayer,
not against the tax assessment, which this tax is set,
appeal; It does not apply if the payment order issued on the basis
binding ruling.
Part 2


Doměřovací management

§ 141

Additional tax return and additional billing

(1) If the taxpayer that the tax should be higher than last known
tax is required to submit by the end of the month following the month in which it
discovered additional tax return or additional bill | || and at the same time varying the amount due. This requirement applies if
time limit for tax assessment. The last known tax is a final tax, as the tax administrator
yet been determined so far during
fiscal management of this tax.

(2) The taxpayer is entitled within the period referred to in paragraph 1
file a supplementary tax return or additional tax bill of less than
's last known tax if the tax was fixed at an incorrect level;
in the supplementary tax return or an additional bill not objected
irregularity of the tax administrator.

(3) Additional tax return or additional tax bill is lower than
's last known tax is not admissible unless some decisions
which shows the last known tax was made by utilities or || | issued under negotiation taxes.

(4) The taxpayer is entitled within the period referred to in paragraph 1
file a supplementary tax return or additional bill, which does not change
last known tax, but only data previously alleged tax entity.

(5) The supplementary tax return or an additional statement indicating
taxpayer difference from the last known tax day and its findings; in

If additional tax return or an additional statement by
paragraphs 2 and 4 of the reasons for his administration.

(6) Additional tax return or additional bill not permitted
taxable person who is the subject of ongoing tax audits, or if the subject of the call
according to § 87 para. 2, which was announced fiscal
entity, or if it is on this tax proceedings for extraordinary legal
agent or supervisory means of an action brought against a decision
tax administrator; These facts interrupt the
deadline for filing an additional tax return or an additional statement by
paragraph 1, first sentence; A new period starts to run from the end of fiscal
controls under whose outcome the last known tax changes, or by
force additional payment assessment, if it was based on a tax
checks issued, or the legal effect of a decision
which is terminated proceedings on an extraordinary appeal or a supervisory agent
proceedings on a complaint filed against the tax administrator's decision.

(7) Where a taxpayer additional tax return or additional
bill before tax is assessed, possibly before the doměřením,
proceedings initiated by the administration stops. The data referred to in this way
filed additional tax return or an additional charge to use when
assessment or additional assessment of tax.

(8) Tax additionally hardened taxpayer is due on spare
period of maturity, which coincides with the period referred to in paragraph 1 first sentence.

§ 142
Subsequent reports


(1) The deadline for submission of bills or until the administrator
tax provides for certain periods of tax payers to direct payment, the payer
taxes required to submit a report has been given to the follow-up report, if | || find that yet reported data were incorrect; In this report the tax payer
indicate changes and differences already given to the reports, stating
original maturity date of repairable amounts.

(2) If there are grounds for filing subsequent reports, the taxpayer is obliged to submit
that subsequent reporting deadlines under § 141 paragraph.
If the first subsequent report linked the obligation to pay the tax,
tax payer is obliged to pay this tax in the same period.

(3) If the subsequent reports filed in a reduction of taxes paid,
tax administrator's decision confirms the reduction and simultaneously prescribe
to tax records.

Additional tax

§ 143

(1) Tax can assess the tax on the basis of the additional tax return or
additional charge, or ex officio.
Existing legal authority decision on tax assessment is not an obstacle to her recovery.

(2) According to the results doměřovacího management Domer tax administrator tax of
difference last known tax and the amount of the newly discovered and the recovery
difference on tax currently prescribe to tax records; doměřením tax
means the additional tax assessment taxpayers to pay directly.

(3) The recovery of ex officio can only occur as a result
tax audit. Where the tax administrator new facts or evidence
outside tax audit on the basis of which it can reasonably be assumed that the tax will be assessed a
proceed in accordance with § 145 para. 2nd

(4) If the doměřovacím management identified only differences
individual data on which it was established last known
tax, and on this basis does not change the last known tax, state tax administrator
in the statement of additional payment assessment that the tax does not deviate
; § 144 shall apply mutatis mutandis.

(5) If additionally assessed tax is higher than the tax subsequently alleged tax
entity, the difference is due in replacement within 15 days from the date of legal power
additional payment. In the same period a replacement is due
and tax additionally assessed ex officio.

§ 144

(1) does not derogate If doměřovaná tax exemption additionally alleged tax
subject, tax administrator tax entity may not result recovery
announce additional tax assessment; It does not apply if started
procedure to remove doubts. Additional tax assessment tax administrator
insertion in the files.

(2) The date of receipt of the additional payment assessment tax entity with
is the final day for filing additional tax returns

Or additional bill, and if it was an additional tax return or additional
bill filed late, the day when the tax administrator.

(3) The taxpayer is entitled to ask the tax administration counterpart
additional payment assessment that the tax administrator will send a tax
entity within 30 days of receipt of the request; if the request
filed before the issuance of the additional payment assessment, runs this
period from the date of its issuance.

(4) does not derogate If additionally assessed tax from tax additionally alleged tax
body, not against additional tax assessment, which this tax is set
, withdraw; It does not apply if the additional tax assessment
issued on the basis of the binding ruling.
Part 3


Common provisions for inventors Management

§ 145

Procedure for failure to file proper or additional tax claims

(1) Unless properly filed tax claims prompts administrator, tax
subject to its submission and provides for an alternative deadline. If it fails to tax
subject of this request within the prescribed period, the tax authority may impose income
according to utilities or to assume that the taxpayer claiming the tax due
tax claim in the amount of CZK 0.

(2) If it can be reasonably assumed that the tax will be assessed a Manager may invite
taxes taxpayer to claim an additional tax and
set a deadline. If it fails taxpayer
did within the prescribed time limit, the tax authority may additionally assessed tax by utilities.

§ 146
Rounding


(1) The amount shall be rounded up to whole crowns, both in the regular
tax claims or additional tax claims as well as in the determination
tax authorities.

(2) Advance tax is rounded up to whole hundreds.

(3) Calculated based on the tax rate, coefficient, and the result
currency conversion is carried out with an accuracy of two valid decimal places.
Gradual rounding in two or more stages is unacceptable.

(4) For the calculation of interest for belonging to one day be using the repo rate
Czech National Bank for the year is considered 365 days.

§ 147

Decision on tax assessment

(1) The tax in discovery proceedings provides tax entity tax
decision which is referred to as a demand for payment, additional payments
quantities or in bulk předpisný list; This decision did not justify.

(2) If the tax is determined deviates from the allegation taxpayer,
must be a difference in decisions on tax assessment is justified.

(3) If a tax assessment ex officio decision must be justified
tax assessment.

(4) If a tax assessment based solely on the result of the tax
control, or the outcome of the procedure to remove doubts
considers the justification for the tax audit report or protocol on the outcome of the discussion
to remove doubts.

§ 148

The deadline for assessing tax

(1) The tax can not be determined after the deadline for tax assessment, which amounts
three years. The deadline for assessing tax shall commence on the date in which expired
deadline for filing proper tax claim, or in which the tax became payable
without there being a concomitant obligation to file a regular tax
claims.

(2) The deadline for assessing tax was extended by one year if
in the last 12 months before the expiry of the current period for assessing tax was

A) an additional tax claim or notice of invitations to
additional tax claims if this challenge has led to the recovery of the tax

B) notification of decisions on tax assessment

C) the initiation of an extraordinary legal or supervisory agent

D) notification of decisions in appeals or supervisory agent or


E) announcement of the decision on the declaration of nullity decision establishing
taxes.

(3) If before the deadline for tax assessment by the tax
control, given the proper tax statement or reported call for
ordinary tax claim, the time limit for tax assessment again from the date
when the act was done.

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

A) procedure, which is in connection with the determination of taxes pending before the court of
in the administrative courts and before the Constitutional Court

B) proceedings on the question of which court has jurisdiction to decide, and that is

Necessary for the proper determination of tax

C) criminal prosecution for tax offense related to this tax

D) from missed deadline to appeal the decision to the tax assessment notice until
decision on its return to the former status

E) of the lapse of time deposit until the day of delivery, which is declared
ineffectiveness of receipt of the decision issued in
instance proceedings, or

F) the date of dispatch of requests for international cooperation in tax administration
up to the date of receipt of the response to this request, or the date of dispatch of the notice of termination
international cooperation in tax administration in the case.

(5) Deadline for tax expire no later than the expiration of 10 years from its inception
pursuant to paragraph 1

(6) As a result of the conduct which was the subject of a final decision
court for committing a tax offense can establish tax
until the end of the second year following the year in which the court decision comes into force
, regardless of whether the deadline has passed for determining
taxes.

(7) If the taxpayer submits regular tax claims or additional
tax claims and also alleged tax including its accessories
payment, if it is necessary for the termination of the tax criminalization of the offense of active repentance because
can determine the tax regardless of whether they already
deadline for tax assessment.
TITLE V

Paying taxes

Part 1


General provisions on tax payments
Evidence taxes


§ 149

(1) The subject of tax records kept by the tax administrator, the recording
formation, determination, fulfillment, or other termination of tax
obligations, and the resulting overpayments, underpayments and potential
transfers; these data are recorded on the personal tax accounts.

(2) Personal tax account is maintained for individual tax payers
separately for each type of tax. Given the clarity of tax records may be the kind of tax
divided into several parts, which are leading separate
personal tax bills.

(3) The Ministry of Finance publishes a summary of the types of taxes and their parts, which leads
about personal tax accounts managed by the tax authority in the Financial
newsletter and in a manner allowing remote access. Other tax administrators
publish this information in a manner according to § 56 paragraph. 2nd

(4) Data on personal tax accounts are conclusive manner
recorded in written or electronic form, on the basis of documents that depict
any changes made to their personal tax accounts, which are confirmed
official. These documents are

A) předpisné documents

B) odpisné documents

C) payment documents

D) Allowance documents.

(5) Accuracy register personal accounts monthly agree
tax administrator according to the documents that it receives from the payment
services, or other proof of payment.

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

§ 150

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

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

(3) impenetrable arrears are recorded in a separate section for recording
irrecoverable arrears personal tax account.

(4) Amounts to ensure payment or to undue TBD
tax are taken and recorded on a personal deposit account tax
entity. At the date of expiry of the effectiveness of the hedging command is converted
protected amount is the amount necessary for payment of the secured tax
personal deposit account to the relevant personal tax account of the tax entity.

(5) Amounts recovered various ways of recovering adopting a
recorded on a personal deposit account tax entity. Recovered amounts
transfer the tax on personal tax account of the tax entity with a date
payments registered a personal deposit account. If the amount on personal

Deposit account subject of a distribution management, converting determined
amount by a final decision of the tax administration on a schedule or on
basis of a final court resolution on the outcome of a distribution management.

(6) Amount voluntarily paid by the taxpayer in connection with the notification of
under § 153 paragraph. 3 receives and records on personal deposit account
tax entity. The amount so obtained
transfer the tax on personal tax account with the payment date registered in the
personal deposit account. If the arrears recorded on a more personal
tax accounts, transfer this amount to the payment of arrears gradually
by groups listed in § 152 paragraph. 1 no matter what
on the personal tax account are .

§ 151

(1) Data tax filing tax administrator to request a tax entity
issue a certificate about the state of his personal tax account.
Issuing certificate shall apply mutatis mutandis to § 102 para. 1 and § 104.
1.

(2) The confirmation of the personal tax account must be apparent
original due date, or a replacement maturity date of individual taxes.

§ 152

Order of payment of tax

(1) Payment of tax on personal tax account used to pay outstanding tax claims
gradually by the following groups:

A) tax arrears and tax payable,

B) tax arrears accessories,

C) the enforcement of tax debts,

D) Recovery of arrears on taxes.

(2) Payment of taxes recovered various types of enforcement under § 175
apply to the payment of arrears recorded by the tax administrator
gradually by the following groups:

A) tax debts recovered in that way enforcement

B) arrears on tax accessories enforcement recovered in that way.

(3) Payment of taxes paid as a claim against the estate of the
personal tax account used to pay outstanding tax claims
gradually by the following groups:

A) tax arrears and tax payable tax obligations that arose during
effective date of the decision on bankruptcy

B) arrears on tax accessories from taxes, which
incurred during the effective date of the decision on bankruptcy.

(4) In each of the groups referred to in paragraphs 1 to 3
payment of tax applies to the first current tax assets with an earlier date
maturity.

§ 153
Balance due


(1) The outstanding balance is the amount of tax not paid, and has passed the due date
this tax; arrears is also outstanding accessories
tax that has already passed its due date, or also
unpaid taxes amount secured.

(2) The outstanding balance paid by the taxpayer as their tax liability;
this debt corresponds to the side of the respective public budget
current tax receivable.

(3) The tax authority may taxpayer appropriate way to inform about the amount of its arrears
and warn him of the consequences associated with their
non-payment.

(4) After expiry of the deadline for payment of tax arrears expires.
Overpayment


§ 154

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

(2) The tax overpayment converts to cover any arrear
same tax entity to another personal tax account, or to
outstanding balance under paragraph 4. In the absence of such underpayment, overpayment is becoming
vratitelným overpayment and remains as payment on yet
unpaid tax on personal tax account, on which it is registered. If
be reasonably expected to occur within 10 days of the date on which the overpayment to be
payment of arrears on other personal tax account used to
the obligation to pay tax on the same personal tax account
overpayment on the outstanding balance on other personal tax account
apply.

(3) Where the arrears recorded on more personal tax accounts, tax administrator
prioritize the transfer of overpaid tax
another personal account of the costs of proceedings and the remaining overpayment used to pay arrears
gradually by groups listed in § 152, paragraph. 1
regardless on which the personal tax account located.

(4) The overpayment shall also apply to the payment of the arrears of the same tax entity

With another tax for which it is registered arrears, will require if it
tax administrator so that the request was delivered to the tax for which it is registered
overpayment, even before issuing an order for its return, at the latest
but the day that the period fixed for his return. The application connects to
statement of arrears to be paid to an overpayment;
if the requirement applied through interconnected information systems
sufficient to submit a statement of arrears later than 30 days from the
request for payment of arrears through these systems.
Request shall be granted even if the overpayment arises within 30 days of the request.
Been if the tax administration received more requests, your deposit will be in the order in which
tax administrator requests received. Payment arrears
filed with the tax administrator, for which it is registered overpayment shall prevail.

(5) The transfer of the excess in accordance with paragraphs 2 and 4, the amount of which exceeds
amount of CZK 1,000, the tax agency shall inform. The date of payment arrears
transfer the overpayment shall be the day following the date of overpayment
if that occurred after the date of the arrears; otherwise
day of arrears.

§ 155

(1) The taxpayer is entitled to ask the tax administrator, on which he has
refundable overpayment, to use this overpayment to cover the arrears, which has
with another tax or payment arrears of another tax
subject to the same or another tax or to cover
advances, the amount of which is prescribed on the debit side of personal tax
account on the basis of the amount paid. If this request is granted,
considered as the date of payment of arrears or advance the day when the request came administrators
taxes.

(2) The tax returns tax entity refundable overpayment
based on the taxable person request a refund of the overpayment vratitelného, ​​
or if stipulated by law. Manager Tax refundable overpayment lower than CZK 100
subject to the tax return only in exceptional cases such
to ensure the principle of economy.

(3) If at the time of application for refund of overpaid vratitelného
refundable overpayment amounts to at least CZK 100, pointing it
tax administrator within 30 days of receipt of an application under paragraph 2, in the opposite case
the request is accepted only if the refundable overpayment
this amount reached within 60 days of filing the application; the deadline for returning
starts to run from the day after reaching that amount. If
taxpayer before tax registered, is required to determine the refund of overpaid
one of the accounts with providers of payment services listed in the registration
.

(4) against the tax administrator's decision on an application under paragraphs 1 and 2 shall be
appeal within 15 days of its receipt. Accedes to the tax administrator in full
scope of this application, the decision does not announce a tax entity, if it is not
application specifically asked. The day the decision on the request
which were fully met, while a day's notice
tax entity shall be the day following the date of receipt of the request
tax administrations; against this decision can not exercise remedies
resources.

(5) If the remittance tax administrator refundable overpayment to the request after
period specified in paragraph 3 or after the deadline set by law for
refund of overpaid vratitelného who returns without requesting belongs
tax entity vratitelného interest on the overpayment, which corresponds to a year
repo rate set by the Czech national Bank, increased by 14 percentage points
valid for the first day of the calendar
half. This interest tax entity as from the day following the date of
, which expired deadline for repayment vratitelného
overpayment to the date of its remittance tax entity. Interest shall not be granted
does not exceed 100 CZK. The amount of interest tax administrator decides
immediately after the return of the overpayment; § 254 paragraph. 3 and 6 shall apply mutatis mutandis.

(6) The date of remittance vratitelného overpayment is the day when they were
his debited from the account tax administrator. Refundable overpayment points
tax administrator in Czech currency in the amount in which it was recorded, and it
wire transfer to an account with a payment service
or postal order; in the case of a bank transfer to
account with a payment service outside the territory of the European Union pays
conversion costs the taxpayer.


(7) fails to apply if the taxpayer a refund of overpaid vratitelného to 6
years from the end of the year in which the overpayment arose, overpayment expires and becomes
's income budget from which the activity is covered by the tax administrator, who
filed about him.
Deferment


§ 156

(1) At the request of the tax body or ex officio tax administrator may
permit deferment of payment of tax or distribution of its payment on the installment
(hereinafter the "postponement")

A) if it meant promptly pay for the tax agency serious injury

B) if compromising food tax entity or its
nutrition reliant,

C) should promptly pay ceasing business tax
entity, while revenue from closing a business would probably be lower than it created
tax for the next tax period

D) if it is not possible to collect the tax from the tax entity once, or

E) when the reasonably expected of 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 upheld a request for a postponement, down
period of respite and respite may be subject to other conditions.

(4) Deferment may enable the earliest date of maturity, even retroactively.

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

§ 157

(1) During the period permitted postponement arises tax entity
obligation to pay interest on arrears.

(2) For the period of deferment by a tax entity to pay interest on
deferment amount that corresponds to the repo rate set
Czech National Bank, increased by 7 percentage points, applicable on the first day of the relevant
half year.

(3) The provision of deferment interest amount for the period of deferment administrator shall issue
tax payment assessment immediately after the postponement. Interest on Deferment
amounts prescribes any, does not exceed 100 CZK.

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

(5) If not complied with any of the conditions of the postponement decision, loses
this decision effective on the date of its non-compliance; tax administrator about
a decision. The decision on postponement due to expire also
commencement of liquidation or the effective date of the decision on bankruptcy.

(6) The tax deferment accessories or monetary consideration paid in the context of
divided administration with interest on the amount postponements apply.

§ 158

Write-off of arrears for the impregnability

(1) The tax arrears written off uncollectible.

(2) irrecoverable arrears for the purposes of this Act
arrears,

A) which was unsuccessfully enforced the tax entity and other
persons to whom could be enforced, or its enforcement would probably
came to nothing, or to which it is likely to cost
enforcement exceeded its yield, or

B) whose enforcement is connected with special or significant difficulties.

(3) Based on the statement of the tax administrator to write off the outstanding balance of the impregnable
personal tax account is exposed odpisný document that simultaneously fulfills the role
předpisného document on account of irrecoverable arrears;
arrears persists, if the expired deadline for tax payment.

§ 159
Objection


(1) act against the tax administrator in paying taxes, unless the decision by which the law allows
appeal, the person involved in the administration of taxes
raise an objection within 30 days from the date when the
he learned of the act.

(2) The claim shall be filed with the tax administrator to perform the operation.

(3) The tax objection and decide about it. Accedes to the opposition in
full contested act canceled, and compliance with a plea partially
contested act amends or rectifies any other way.
Not be recognized if the tax administrator legitimacy of the objection grounds invoked, a ruling rejecting a plea
. The decision, which is the opposition in its entirety
complied with does not justify.

(4) In the objection procedure shall apply mutatis mutandis § 111 paragraph. 5 and § 112. Against
decision on the objection does not apply remedies.

§ 160

The deadline for tax payment

(1) The balance due can not select and enforce the deadline for paying taxes
who is 6 years old. The deadline for tax payment begins to run the day

Tax due date. In the case of arrears from the amount of tax for which reimbursement was determined
spare maturity period, the period for payment run
replacement maturity date of the tax.

(2) If before the deadline for paying the tax authorities made
act referred to in paragraph 3, the time limit for paying taxes again from the date on which
act was done.

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

A) to initiate enforcement proceedings under this or any other Act

B) the lien or

C) notification of the decision postponement.

(4) The deadline for payment of the tax is not running for

A) enforcing the tax court or judicial executor,

B) logging tax assets in the insolvency proceedings or a public
auction

C) deferred tax execution delay the proposal,

D) tax execution deductions from wages or

E) request international assistance for the recovery of arrears.

(5) Deadline for tax payment ends no later than the expiration of 20 years from its beginning
pursuant to paragraph 1, with the exception of arrears secured by paragraph 6


(6) If the outstanding secured by a lien, which is written into
relevant public register, forfeited the right to choose and enforce
arrears within 30 years after registration.
Part 2

Divided Administration


§ 161

(1) The administration is divided, if the decision of a public authority, which is not
tax administrator, issued in the exercise of public power stored
payment obligation for financial performance in designated public budget and proceeds
if during his payment under this Act or under his
individual provisions. This also applies if the payment was
obligation regarding financial settlement in designated public budget directly from
law without issuing a decision.

(2) The public authority responsible for managing the payment of monetary
performance under paragraph 1 of this scale tax administrator.
Person liable for payment of monetary consideration has the same rights and obligations as
taxpayer paying taxes.

(3) A divided administration also occurs if the law stipulates that the administration
payment of monetary consideration, the competent administrative authority other than
public authority that payment obligation to the financial performance
imposed.

§ 162

(1) Where a public authority that imposed the payment obligation for
financial performance in the context of divided government, it is not currently competent to manage
payment of monetary consideration, submit the appropriate tax administrator
necessary data to save or the emergence of this obligation within 30
days of the decision, which was imposed
payment obligation; annexed to this data is a copy of the decision designating
force and an overview of the transmitted decisions.

(2) Where a public authority that imposed the payment obligation for
financial performance in the context of divided government, not being required to
enforcement of monetary transactions to the competent tax administrator
necessary data to save or creation of payment obligations, including
copy of the decision designating the force and summary transmitted
decision. These data are passed on monetary compensation, which was not
voluntarily paid within 30 days after the expiry of the period of his maturity.

(3) A public authority which transmitted the data to manage payment
monetary transactions within the divided administration competent tax authority is obliged
this tax administrator shall immediately notify any changes that have occurred or may occur
the administration of the payment of monetary consideration.

(4) The tax, which took over the data to manage payment
monetary transactions within the divided administration, provided at the request of the public authority, which he
this data transmitted the information about the payment of pecuniary fulfillment
.

(5) The local jurisdiction tax office, which passes on the administration
payment of monetary consideration shall be governed by the seat of a public authority, which
payment obligation imposed on financial performance.
Part 3

Levying taxes


Method of paying taxes

§ 163

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

(2) If payment is remitted in foreign currency, filed her tax administrator to
personal tax account of the tax entity in the amount at which it was credited to the account
in the Czech currency.


(3) tax may be paid

A) a wire transfer from an account with the payment service
to the relevant tax administrator's account,

B) cash

First through a payment service provider or postal
reference to the relevant tax administrator's account,

Second official person authorized to receive these payments, the sum payments
all kinds of taxes for a taxpayer must
during one calendar day with one tax administrator exceed the amount of CZK 500 000

Third check the payment of which is secured by the payment
service

Fourth tax executor, in case of payment of the tax execution, and

Fifth authorized official person, in the case of payment of fines,

C) kolkovými marks, if so provided by law,

D) other tax overpaid.

(4) Revenue Stamps issued by the Ministry of Finance. Their appearance, values,
in which they are issued, the particulars of their records,
way to pay for their use and handling, their expiry, including
manner and deadlines for the settlement of their unused stocks as well | || other technical requirements set by the Ministry of Finance Decree.

§ 164

(1) The taxpayer is obliged to specify to which tax payment is made and the tax administrator
it adopts this tax.

(2) payments made without sufficient indications tax receives tax administrator
payments on account of unclear and asks the taxpayer to him within a specified time limit announced
to which tax payment has been determined. Administrator receives tax
reply within the deadline, the payment of tax registers designated tax
entity in reply, with effect from the date when it was done.
Failure by the taxpayer within the time limit, the tax administrator will determine to which tax payment is
filed; In this case, the day after the payment date when it
registered with the tax administrator.

(3) On account of unclear receives payment of the tax administration and payments, which are not clearly identified
taxpayer, and make arrangements for his
identification; paragraph 2 shall apply mutatis mutandis. If payment is not identified
6 years from the end of the year, which was adopted on account
unclear payments, it becomes income to the budget of which is paid
activity tax administrator, who received the payment, and void
her return.

(4) The tax authority receives any payment of the tax, even if it is not done
taxpayer, and treats her the same way as if she did
taxpayer.

§ 165

(1) Repayment whomsoever it for the taxpayer paid the
not allowed.

(2) The tax returns only payment that was made clear
mistake, at the request of the payment service provider or operator of postal services
later than the date on which the payment
taxes was credited to the account tax administrator; if the application is invoked
later, this payment can be refunded only if created if such payment
refundable overpayment that was not the day of execution of the request is returned
tax entity, or used to cover other arrears, and
only up to the amount of the overpayment, even if it is less than 100 CZK.

(3) As provided for in paragraph 2 shall be applied if the request is made
person who carried out the payment for the taxpayer if he proves this person
obvious error in the payment and has the same time on their personal
account arrears; in case of existence of such arrears, the tax administrator
converts the overpayment of arrears in the personal account of the person who carried out
mistakenly payment for the taxpayer.

(4) If you can not fulfill the request, the tax administrator will issue an acknowledgment of
received payment and the identity of the tax subject to the payment of the arrears
was not due to his fault caused recorded.

§ 166

Den payments

(1) The payment day is considered

A) for payments that were made payment service provider or
postal operator, the day was credited to the account
tax administrator or

B) for payments made in cash before tax day, when the official party took
payment.

(2) The payment service provider with which the account is maintained tax administrator
is obliged to inform the tax administrator free of charge data necessary to identify
payments and principal, as well as other spelling out the details of the principals in the case
unclear payments. The same obligation is met and the postal operator
services directly or through a participating provider
payment services.


(3) The operator of postal services, which received a payment to
postal order, will be passed to make the transfer
payment service providers, who leads his account within 2 working days of the date on which the payment
accepted; for further transfer of payments to be applied by the deadline
law regulating payments.

(4) If the postal operator fails to comply with the time limit under paragraph 3
reimburse the tax administrator interest in accordance with another legal regulation
^ 15).

(5) Default interest paid to the tax authorities pursuant to paragraph 4
is registered and managed as an accessory taxes.
Section 4



Tax Provision
Securing reimbursement for undue or yet undetermined tax

§ 167

(1) If a justified fear that the tax for which has not yet elapsed
maturity date, or tax which has not been determined, it will be the time of her
enforcement impregnable, and that at this time will recess
taxes associated with considerable difficulties, the tax authority may issue a lock command.

(2) hedging the tax administrator will impose a tax entity in the payment
command that amount.

(3) If there is danger in delay, the tax administrator saves tax entity
to within 3 working days of this tax amount secured in favor of the tax administrator
a security deposit to his account. If there is danger of
delay, the locking command enforceable upon notification
tax entity.

(4) For tax that has not yet been determined, determined the amount of the hedged amount
tax administrator according to their own devices. If there is no danger of
delay, the tax authority may invite the taxpayer to within 3 working days
said data necessary for determining the amount of tax provided.

§ 168

(1) If there is a decision on the appeal against the securing
statement within 30 days of the date on which it was filed, hedge
order becomes ineffective; § 35 para. 2 shall apply.

(2) against the securing statement does not apply retrial.

(3) Should the before determining taxes or before its maturity
reasons for which security has been applied taxes, tax administrator
immediately decide on the termination of the hedging command.
Where the tax administrator before determining taxes or before its due date
reasons for reducing the original collateral, decides to modify the amounts secured
decision which changes the amount specified in the hedging
command and stop simultaneously in changes in the scope of the effectiveness of the original statement.
Arisen if those decisions refundable overpayment, administrator
tax returns it without an application within 15 days of its inception.

(4) If a tax assessment, which was not at the time the hedge
command set, this tax is payable on the day of its
determination. On this day the hedging expires command and backed
amount is converted to payment of this tax. If it was refundable
overpayment, the tax administrator returns it without an application within 15 days of its inception.

(5) If passed, the due date for the tax for which the hedging
statement issued on the grounds that it has not yet elapsed due date, expires this
day of the hedging command and hedged amount is converted to || | payment of this tax. If it was refundable overpayment, the tax administrator
it returns without an application within 15 days of its inception.

(6) If the taxpayer fails to fulfill the obligation imposed on hedge
statement, the tax authority may decide to establish a lien on the collateral
amount fixed by locking command. This lien takes
right to the extent that corresponds to the amount of the secured tax, which was set
or which became due after the expiry of the effectiveness of the hedging
statement of the grounds referred to in paragraphs 4 and 5.

§ 169

If it was not for the recovery initiated under the command of hedge
hedged amount is not paid until the expiry of the effectiveness of the hedging
order due to the fact that the secured tax became payable pursuant to § 168
paragraph. 4 or 5, the tax administrator decides that an enforceable decision on
tax assessment becomes executory title instead of hedging command
while indicating the amount of arrears, for which payment is to be maintained on enforcement
. The effects of enforcement actions undertaken
remain preserved in the scope defined by the new execution title.

§ 170

Lien


(1) The tax decision may establish a lien on the property
tax entity to ensure it unpaid tax under the conditions laid down
Civil Code, unless stipulated otherwise.

(2) Decision on the establishment of a lien includes in addition to the statement
requirements pursuant to § 102 para. 1 tax amount secured by a lien and pledge
designation.

(3) The tax authority may decide to establish a lien on the property owner
different from a tax entity whose arrears
is ensured, based on the prior written consent of the owner with
notarized signature.

(4) The lien arises delivering the decision on the establishment of lien rights
tax entity or person pursuant to paragraph 3
lien on immovable property registered in the Land Registry, as well as further
assets, which are kept public registers, there is a delivery
decision establishing a lien relevant Land registry,
or the one who maintains a public register.

(5) the lien decisions of the tax also lapses
legal force of a decision of the tax administrator cancels the lien. About
extinction of a lien for the reasons provided by the Civil Code
notify the administrator, tax subject and owner of the collateral.

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

A) a lien registered in the preferred order does not provide 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
right entered a more favorable turn than the lien
decisions of the tax; this fact shall be recorded in the corresponding
public register.

§ 170a

Exercise of lien

(1) The tax authority may exercise a lien under the Civil Code.

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


§ 171

(1) The balance due is also obliged to pay the guarantor, if the law had ^ 16)
liability obligation imposed and if his tax administrator in the request
assessed tax, for which he is responsible, and at the same time it asks for payment | || arrears within a specified period; copies of any tax determination is
Annex hereto.

(2) If a taxpayer without a legal successor,
requirement for the guarantor to pay the arrears remain unaffected.

(3) require the guarantor may be issued, unless the tax arrears paid
entity, although the taxpayer on his payment to no avail
remind us, and the balance was not paid even for the recovery of the tax
entity unless Obviously, enforcement would
proved fruitless; call guarantor may be issued even after the commencement of insolvency proceedings against
tax entity.

(4) require the guarantor against the guarantor may appeal;
timely submitted appeal has suspensive effect.

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

§ 172

(1) A guarantor who has been served notice under § 171 paragraph. 1, is in the process of paying taxes
status as a taxpayer, as well as permission to
waiver of confidentiality according to § 52 paragraph. 2 Information
subject to confidentiality obligations, with whom he was acquainted.

(2) Following the announcement of the call guarantor guarantor is entitled to inspect the file
the outstanding balance under the guarantee, to the extent necessary for the application
appeal, initiated the use of supervisory agent
or initiative to remission taxes. Until then, have a right to information from
tax administration on the amount of arrears, for which he is liable.

(3) If the request guarantor allowed respite can arrears during this period
only enforce the tax entity.

(4) the Guarantor, which is in arrears with payment of arrears to which he was invited
, there is no separate this underpayment interest on late payments; it

Applies to interest on the deferment amount in case the guarantor
allowed deferment.

(5) A guarantor who has paid arrears for the taxpayer, the tax administrator shall issue
confirmation of payment of these arrears.

(6) Payment of tax made by the guarantor shall be used for the payment of arrears
tax entity for which the guarantor is liable. You can not use this payment
entirely or partly used to pay the outstanding balance listed because it was the day
payments have fully or partly paid, there will be the guarantor of overpayment
equal to the amount that has not been used to cover the arrears.
Tax administrator converts the overpayment to any outstanding balance on the personal account
guarantor, which is evidenced by his own tax obligations
. If the guarantor has no outstanding balance, which allows you to convert
overpayment, the overpayment tax administrator or the remaining portion guarantor
points without an application within 30 days of its occurrence. The same procedure
in the event of the termination of the tax liability that the guarantor fully or partly paid
.

§ 173

Securing tax liability or financial guarantee

(1) The tax authority may decide to accept the liability of a third party different from
tax entity to ensure it unpaid tax, on the basis of a written statement
guarantor with a notarized signature.

(2) The tax authority may decide to accept financial guarantees to ensure
outstanding taxes, on the basis of the submitted written statement
issuer of the letter of guarantee that the challenge to the tax administrator
pay secured amount. Unless the bank guarantee must be provided with a warranty
deed notarized signature.

(3) When payment arrears detained pursuant to paragraph 1 or 2
similar procedure under § 171 and 172.

§ 174
Advances


(1) Tax can be ensured through advance payment if the tax is not yet known and
elapsed, if the due date.
Obligation to pay the tax through advances provided by law.

(2) The taxpayer is obliged to pay tax advances in the amount and the time limits prescribed by law or
decisions of the tax.

(3) After the end of the taxable period or the period for which it is served
tax return or statement, the paid advance tax
count towards payment of the tax due.

(4) Depends if changing the frequency or amount of advances to the last known tax
efficiency changes of the last known tax occurs in the month following
legal ruling on tax assessment.

(5) In justified cases, provides tax administrator backups otherwise
permit or exemption of tax back, even for the whole
tax period.

(6) tax entity, which recently become liable to pay the tax, for which the law provides
advance tax administrator determined on the basis of its
request or ex officio advances with regard to the expected tax obligations
; in the case of the taxpayer, which simultaneously created
registration requirement, stating the particulars necessary for determining the backup
during registration.
Section 5



Recovery of Tax
§ 175


Enforcement Methods
(1) The tax authority may recover delinquent tax foreclosures or
ensure the recovery of the arrears through a bailiff
appropriate to apply it in the insolvency proceedings or sign it into
public auction.

(2) The tax administrator selects the method of recovery of the arrears so that the cost
recovery, which will be the taxpayer is obliged to pay,
it was not manifestly disproportionate to the amount of arrears.

(3) The tax is for the recovery of arrears as well as its respective recess.

§ 176
The enforcement order


(1) Execution title is

A) a statement of arrears data compiled from tax records,

B) an enforceable decision, which provided monetary performance, or

C) securing executable command.

(2) A statement of arrears contains

A) identification of the tax administration, which issued a statement of arrears,

B) reference number

C) identification of the tax entity, which failed to pay arrears (hereinafter
"debtor")

D) data on individual arrears,

E) the signature of an official with the name and job title and imprint
official stamp; This requirement may be replaced by a recognized electronic signature
official,

F) confirmation of enforceability

G) the date on which a statement of arrears built.
Section 1


Tax execution


§ 177

Relation to the Civil Procedure Code

(1) Unless otherwise provided herein, proceed with the tax execution
under the Civil Procedure Code.

(2) The powers of the tax administration as the Enforcement Authority governs only
this law. Where the tax administration acts as beneficiary of
Enforcement Order shall apply mutatis mutandis
Civil Procedure governing the status of authorized.

§ 178

Regulation of tax execution

(1) Tax execution ordering the issuance of warrant of execution, which is
initiated execution proceedings.

(2) Opinion execution order also contains requirements under § 102
paragraph. 1

A) the method of tax execution,

B) the amount of arrears, for which the execution is ordered,

C) the level of enforcement costs pursuant to § 183 paragraph. 1 and 2

D) a reference to the EEO.

(3) If the amount for which the tax execution is ordered, increases
regulation after tax execution of default interest, tax administrator orders a statement
execution order and execution of such interest and the state are also || | method of its calculation; of interest on arrears arising after tax regulation
execution arise execution costs.

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

(5) Tax execution can only be done in the following ways

A) deductions from wages

B) assignment of a receivable from an account with a payment service provider

C) assignment of other monetary claims

D) disability or other proprietary rights,

E) the sale of movables or

F) sale of immovable property.

§ 179

Excluding assets from the tax execution

(1) After regulation of tax execution tax administrator at the request of the person
the right for not admitting the enforcement of property or persons
which is enforceable obligation imposed command concerning such
property, or ex officio a decision to exclude from the tax execution
property, which indicates the right of not admitting carrying out the executions;
Beneficiary of this decision is the debtor and other persons who submitted
proposal for the withdrawal of assets from a tax execution.

(2) The proposal for the withdrawal of assets from a tax execution decides
tax administrator within 30 days. The decision on the withdrawal of assets from a tax execution
can be appealed within 15 days of its receipt. During proceedings on a proposal
for the withdrawal of assets from a tax execution is not property that is subject
proposal to sell.

(3) Persons who are entitled to submit a proposal for the withdrawal of assets from tax
execution and recipients execution order, the administrator can
tax that tax execution ordered filed within 15 days of || | delivery execution order proposal for the withdrawal of assets from tax
execution.

(4) Persons who are entitled to submit a proposal for the withdrawal of assets from tax
execution and which do not receive execution order, may exercise their right
proposal before tax, that tax execution ordered in
within 15 days of the date on which the fact that their property was ordered
tax execution learned later than the commencement of the auction
negotiations; if the property is auctioned, the longest to date,
when the tax execution is carried out.

§ 180

Declaration of assets

(1) Unless or not to be paid the outstanding tax arrears
enjoining receivables account with a payment service provider
has to challenge the tax administrator obligation of the debtor to file by the deadline
statement on property. Deadline for submission of statements of assets may not be
less than 15 days from the date of receipt of the invitation. In the notice, the tax administrator will instruct
debtor of the duties associated with shipping challenges and potential consequences associated with
nepodáním statements or give false
or grossly distorted data; regarding compliance with this obligation is not
tax administrator is bound by a duty of confidentiality for the purpose of criminal proceedings.

(2) The declaration of assets, the debtor is obliged to give complete and truthful
information about their assets, including property belonging to the joint property of spouses
. The signature of the debtor to the declaration of assets, which is administered orally in the
or through data messages according to § 71 para. 1
must be authenticated.

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


A) the payer of wages or other income punishable deductions from wages, and their
amount of those claims,

B) payment service providers with which it has funds on
accounts, account numbers and the amount of cash on them,

C) persons to whom a different monetary receivables, reason, amount and date
maturity of these receivables

D) persons to whom a other proprietary rights or other claims to
property values, their reason and value, or the date on which
be filled,

E) movable assets they own, or for which the co-ownership
share, excluding items, which are not subject to enforcement, place, or person
in which they are located; the same applies
savings books, deposit certificates and other forms of deposits, securities, including
dematerialized and immobilized, the schedules, the production
need to exercise ownership rights to things, stamps and vouchers, money, and
other means of payment

F) real property owned by, or on which the co-ownership
share, and the amount

G) commercial plants they own, and their location,

H) other assets not under a) to g)

I) legal defects which seriously on that property

J) an explicit declaration that their assets, including property
belonging to the joint property of spouses, said complete and truthful information.

(4) If the debtor did declare their assets before tax
in the past 6 months, the tax administrator will invite the borrower only communication
changes and additions to the declaration of assets. The same procedure applies if the debtor
submit a report on the statement of assets, together with a list
property that has been in the past 6 months, drawn by the court.

(5) The borrower is not required to declare the property to which he was invited by the tax administrator
if

A) is a debtor insolvency proceedings,

B) the debtor sequestration, or

C) the outstanding arrears extinguished.

(6) Legal negotiations concerning the debtor's assets, except
infringement consisting in the normal course of business,
satisfying basic needs of life and property management, including routine maintenance
which the debtor made after what he was served notice under paragraph 1
or notice under paragraph 4 as to the tax administrator and other
persons who have an enforceable claim against the debtor under
Enforcement ineffective.

§ 181

Postponement and suspension of tax execution

(1) The tax may tax execution on the debtor's or ex officio
partially or completely postponed, especially if saving is really
decisive to stop tax execution, the exclusion of the subject of execution
list of things or the conditions for the deferment of payment arrears.
Unless the tax administrator in the decision to postpone the execution of tax otherwise
legal effects already carried out enforcement actions remain.
If the reasons that led to the postponement of tax execution, and if there is no stopping her
decide the tax administrator to continue the tax execution.

(2) The tax on a proposal from the recipient execution order or ex officio
tax execution completely or partially stopped if

A) for the regulation were not met legal requirements,

B) eliminated the basis for the tax execution was ordered,

C) authorize the deferment of payment arrears,

D) it was finally decided that affects assets that belong
right not admitting execution, or goods not subject to seizure,

E) the rights to recover arrears,

F) the anticipated proceeds will not be enough even to cover the cost of enforcement,

G) the continuation of tax execution was associated with significant difficulties,

H) was dictated more by tax enforcement and the payment of arrears enforced
need only some of them, or

I) there is another reason that can not continue tax execution.

(3) The decision to postpone, as well as the continuation of the deferred tax
execution, or the decision to stop tax execution shall be delivered to all recipients
execution order. In case of a partial suspension of the tax
execution, delivered a judgment debtor only a payer wages
payment service provider or other third party debtors (hereinafter
"sub-debtors"), which refers to a partial halt. decisions on

Rejection of the proposal to postpone or stop a tax execution shall be delivered only
petitioner.

(4) against the decisions referred to in paragraph 3 can not exercise remedies
resources.
Execution costs


§ 182

(1) The execution cost is obliged to pay the borrower if the tax execution
been performed improperly.

(2) Enforcement costs consist of reimbursement for regulation of tax
execution, the reimbursement for performance in sales and reimbursement of cash expenses incurred in carrying out
tax execution.

(3) The execution, which the enforcement order is a precautionary statement is
pay only cash expenses.

(4) The amount of execution costs provides tax administration or enforcement order
separate decisions; against this decision can be appealed to
15 days of its receipt.

(5) The amount of cash expenses provides tax administrator always
own decisions. Set amount of cash expenses of the debtor is obliged to pay
within 15 days from the day the decision is issued.
Reimbursement of cash expenses related to the performance of sales, paid by the borrower, even if an auction or liquidation of the subject
tax execution occurred.

(6) Execution costs are recorded on the personal tax debtor's account and
enforced simultaneously with back pay.

§ 183

(1) Expenses for regulation of tax execution is 2% of the amount for which the tax execution
ordered, but at least CZK 500 and a maximum of CZK 500 000;
Their payment obligation arises debtor issuing warrant of execution
or issuance of a separate decision of the tax administrator sets the amount
execution costs.

(2) Cost of sales performance is 2% of the amount for which the tax
execution ordered, but at least CZK 500 and a maximum of CZK 500 000;
payment obligation of the debtor arises the auction or by monetizing
subject of tax execution outside the auction.

(3) execution costs referred to in paragraphs 1 and 2 can be claimed for the same
arrears only once. These costs are calculated from the sum to be recovered
rounded to whole hundreds down.

§ 184

(1) The tax shall be withheld from the proceeds of tax execution in the amount
expected amount of cash expenditure, which accounts when determining their
actual amount.

(2) Payment of cash expenditures shall be transferred to the budget of the tax administrator if
backed these expenses from its own budgetary resources.

(3) When transferring amounts recovered from a personal deposit account to a personal tax account
tax subject to execution costs satisfies
always preferred a payment of cash expenditure is carried out first in order.

(4) If there are any execution operations are carried out for the recovery of arrears
several debtors jointly, the tax administrator allocates the compensation
fairly enforced according to the amount of arrears.

(5) If caused illegitimacy enforcement in the divided administration authority
public authority which gave financial performance for the recovery, will pay the
authority to the tax arrears that this monetary compensation exacted,
incurred cash expenses and awarded interest on unauthorized dealings administrator
tax or compensation.

§ 185

Common provisions for tax execution

(1) If a tax seizure of property belonging to the joint property
husbands or their husbands debtor, the debtor has a husband
regarding this property the same status as the borrower; in doubt, it is for
that the property belongs to the joint marital property.

(2) if they exceed the funds collected tax execution
amount recovered arrears arises debtor refundable overpayment that
administrator tax returns even without an application within 15 days.

(3) If, during the tax execution sale of movables or immovables
selling to change the local jurisdiction tax execution completes
tax administrator that it has ordered.

(4) Tax execution can also affect property law
chattel or real property of the debtor having to go to the Trust successor,
as subsequent heirs and which the debtor can not dispose freely.

(5) If this Act debtor obligation to notify the tax authority
data, apply this obligation to information which the tax administrator is able
via remote access, and continuous check of
public register; It does not apply to asset declarations.
Section 2



Tax execution impairment of property rights

§ 186

General provisions on tax execution impairment of property rights

(1) In a tax execution disability rights in property tax administrator imposes
execution order obligations of the debtor and the third party debtor who is
entitled to dispose of the debtor's property law.

(2) The tax authority shall promptly notify the third party debtor of force
execution order; This notification shall be delivered into his own hands.

(3) failure by a third party debtor of the obligation set out his execution order and
law properly and timely, the tax administrator is entitled to the fulfillment of
means that the third party debtor; this claim tax administrator shall apply
filing court action.

(4) If, during the tax execution to change the local jurisdiction
communicate existing competent tax administrator for third party debtors change
local jurisdiction and shall notify it simultaneously new account number
provider of payment services, which will mining continued remittance.

Tax execution deductions from wages

§ 187

(1) Tax execution deductions from wages is made deductions from wages and other income
up to the amount specified in the enforcement order.

(2) the payer of wages borrower is required from the moment it is delivered
execution order for the duration of tax execution perform payroll deductions set
debtor and debtor not to pay the amount withheld.

(3) Upon the debtor's tax administrator may, for serious reasons to reduce the amount
amount to be relevant payment period withheld from wages
debtor in favor of tax execution. If the reasons for which it was granted
proposal, the tax administrator decision to reduce collisions canceled.
Against this decision and against the decision on the proposal is not applicable remedies
resources.

(4) Tax execution also applies to wages for wage payer who becomes
pays wages to the regulation of tax execution. The payer payroll tax administrator
deliver the execution order and at the same time impose an obligation on him to continue
payroll deductions borrower, and indicate the amount of arrears,
for the payment to be collisions continue to be performed; order that
won the outstanding arrears to the original payer's salary remains unchanged.
The decision on continuing payroll deductions can not be applied
remedies.

§ 188

(1) orders the execution If the tax deductions multiple payers of wages, determined
them what part of the basic amount not coagulate.

(2) If the borrower's income does not reach at any wage payer nor the amount
designated part of the basic amount, the payer must notify immediately wages
's tax administrator; Then again, he decides which part of the basic amount
not every taxpayer to deduct wages.

§ 189

(1) The debtor is obliged to report to the tax entitlement to pay for another payer
wages, and that loss of wages at the current wage payer
within eight days from the date the above occurred.

(2) The taxpayer is obliged to pay within 8 days to inform the tax authority that

A) the debtor took with him recently to work

B) the borrower stopped him at work

C) the debtor has started work on another taxpayer wages.

(3) For the infringement referred to in paragraphs 1 and 2, the administrator can save the debtor
tax payers of wages or fine of up to CZK 50 000.

§ 190

Tax execution seizures of account with the payment service


(1) Tax execution seizures of
account with a payment service is done by debiting funds from the borrower
his account, denominated in any currency, up to the amount specified in
enforcement order and payment tax administrators.
Execution order is delivered to the payment service provider earlier than the debtor.

(2) The payment service provider is required from the moment he was
served a warrant of execution for the duration of tax execution
pay no money from the debtor's account, from which the claim is commanded, not to carry on
These set-off or otherwise, and not to manipulate them, until
amount mentioned in the execution order; It also applies to cash
funds, which runs out on the account within 6 months from the date of notification of
force execution order.

(3) If the tax execution is ordered on multiple accounts, provides tax administrator
enforcement order in the order of accounts in which the payment

Services is required of them to debit funds.

§ 191

Tax enjoining other monetary claims

(1) Tax enjoining other monetary assets affects another
monetary claim before the debtor is entitled to wages or receivable
account with a payment service provider, up to the amounts indicated in
enforcement order. This execution can be ordered even if the claim
borrower becomes payable only in the future, as well as in the event that the borrower will
partial claim on the same legal grounds in the future
arise. Execution order shall be served on the third party debtor before
debtor.

(2) the third party debtor must from the moment he was served with a writ of execution,
for the duration of tax execution debtor to pay his claim, nor
her off or otherwise dispose of it.
Borrower must from this point on their claim of any deal and loses the right to
paid.

(3) operations necessary for the payment of debts to the tax debtor, which belongs
debtor may instead perform tax administrator.

Tax execution disabilities or other proprietary rights

§ 192

(1) During the tax execution disabilities or other proprietary rights
borrower than under § 178. 5 point. a) to c), provided that
are associated with his person and are transferable to another, a
mutatis mutandis, the provisions of such a process tax
execution, which reflects the nature of property rights, which are affected
execution.

(2) Acts required to use other property right under paragraph 1
that belong to the debtor could instead perform the tax administrator.

§ 193

(1) The disability claims at issue or delivery of movables apply
tax administrator's procedure for commandment other than pecuniary claims in which
forbids execution orders issued by the debtor or delivery of goods and order their release or
delivery to the tax authorities. Execution order shall be served
third party debtor before the debtor.

(2) The tax simultaneously with the notification of a legally enforceable
command to specify the manner, place and time of performance claims, and even
if the deadline for fulfillment of claims will occur in the future.
Section 3


Tax execution sale of movable and immovable assets


Auction
§ 194

(1) The tax may be to implement a tax execution sale of movables and immovables
enact and implement an auction.

(2) The auction is governed by the tax executor, which for the purposes of this Act shall mean the official
person responsible for doing the tax execution;
this meeting is public.

(3) The tax authority may authorize another person to perform official label bidding
acts (hereinafter referred to as "Auctioneer") and to identify other official persons
to ensure the proper conduct of the auction.

(4) persons participating in the auction is anyone who will come to participate in the auction
before the visit and proves that qualifies to participate in the auction
. If this is an auction of immovable property, may attend meetings
only person who has passed to the start of the auction auction certainty;
composition of auction security such 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 is also obliged to give to enroll
list of persons participating in the auction to take over and use the auction number, if assigned
.

(5) The Auctioneer is a person participating in the auction, which took over
auction auction administration. If the bidder is awarded the hammer becomes
declarer.

§ 194a

(1) The tax authority conducted an auction electronically, insofar as it is technically equipped
; It does not preclude the tax authority, in justified cases
auction conducted differently than electronically.

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

A) the fact that it is technically equipped for carrying out electronic
auction

B) the conditions and procedures for the implementation of the electronic auction.

(3) The electronic auction shall apply mutatis mutandis the provisions of the auction.

§ 195

(1) of the auction, the tax administrator instructs the auction notice.

(2) Auction notice contains addition to the requirements under § 102 para. 1
point. a), b), g) and h)


A) the date and time of commencement of the auction, or date and time of the auction,
if an auction is conducted electronically

B) the place of the auction; It does not apply if an auction is conducted electronically
,

C) identification and description of the subject of the auction,

D) is to be auctioned several items of the auction and the order in which they
auctioned

E) detecting or final price of the auction subject,

F) the amount of the lowest auction filing

G) the manner and period of payment of the highest auction administration and the conditions under which
Bidder may assume the auctioned items and for giving
become their owners,

H) appeal to anyone who has a law that does not allow execution of tax
execution, exercised this right with the tax, and that such rights apply
proved to the start of the auction, with the caveat that otherwise his
law will be in the implementation of tax execution disregarded,

I) an invitation for claims secured by mortgages or detention
law or by the transfer of rights with instruction on how to use
and that differently to such claims shall be disregarded.

(3) Auction notice to the subject of the auction also includes

A) the amount of the auction security and the manner of its payment,

B) the time and place of the inspection items of the auction and organizational
security inspections

C) the rights and defects associated with auction items, indicating those defects as
which was under § 221 paragraph. 3 point. c) decided that selling at auction
extinguished.

(4) When performing an electronic auction, the auction includes decree also
:

A) the address of the website on which it will conduct an electronic auction
,

B) the address of the website on which are published
conditions and procedures for the implementation of the electronic auction.

(5) Auction notice to justify. If the decision of the tax administrator
cancel the auction, delivers this decision as an auction
ordinance. These decisions can not exercise remedies.

§ 196

(1) The tax administrator auction notice shall be served personally

A) the debtor

B) the venturer subject of the auction,

C) other persons on whom the tax administrator known to be subject to pre-emption
auction, factual, lease or lease right, granny or
repurchase,

D) to the tax, which has already submitted its arrears to the debtor

E) the one who walked into a tax execution as a creditor of execution
interrupted by another legal regulation 17).

(2) Other persons tax administrator delivers the auction decree so that it will publish
method according to § 56 par. 2, until the start of the auction, at least not for


A) 30 days in the case of auction of immovable property or

B) 20 days in the case of auction of movables.

(3) The auction notice at the request of the relevant tax disclose
usual manner also the local authority in whose district the immovable
thing, which is the subject of the auction.

(4) The tax authority may also rogatory publication auction notice
local authority in whose district the debtor has his last known residence or domicile
.

§ 197

(1) Every person who applies to the subject of the auction
option to purchase or repurchase agreement, is obliged to prove this right tax administration in
deadline set by the auction notice. The tax administrator before the start of the auction
decide whether the right of first refusal or repurchase
shown; against the decision not to exercise remedies.
If these rights are established, can a person who testifies apply only
auction as a bidder; transfer of ownership to the subject of the auction bidder
these rights expire, unless a statutory right of first refusal.

(2) Any person who has a claim against the debtor or secured detention
lien or security transfer of rights
charges on the lot, but for which the tax execution is conducted, it may
log on to the tax authorities to the satisfaction of the distribution of proceeds of the auction and show
relevant documents no later than the commencement of the auction, otherwise the tax administrator
proposal to lodge a claim is rejected. Similarly proceed with logging
authorized the execution interrupted by another legal
regulation.

(3) Reject a proposal to lodge a claim which did not meet conditions

Logging notify the tax administrator's decision to the person who applied the proposal;
Against the decision not to exercise remedies.

(4) Tax claims against the debtor than those for which the tax execution
flows can tax administrator, who leads execution proceedings or other
tax administrator login to satisfy the distribution of proceeds from the auction, the latest
but until the start of the auction.

§ 198

(1) The auction can take place at the headquarters of the tax administrator or where there is
auction item, or other suitable place.

(2) The tax executor will start the auction and before the start of bidding notify

A) whether the evidence relied on pre-emption, or in repurchase
purchase

B) who volunteered their claims and in what amount,

C) if someone walked into a tax execution as a creditor of execution
interrupted by other legislation

D) changes that have occurred in the data listed in the auction notice,

E) whether the assumptions for its holding,

F) submission lowest auction and the minimum bid amount.

(3) The tax executor

) May be excluded from the auction person participating in the auction and show a more
occupants of the auction room, if you disrupt the negotiating process
or ask a competent security force of their
led out and put things right, || |
B) may dismiss the auctioneer fails to fulfill the obligations laid down by law, and consequently fulfill the obligations
Bidder until the end of the auction in person,

C) may interrupt or stop the auction, provided technical
reasons for the improper conduct of persons participating in the auction or other
bystander, or for other reasons can not continue at auction.

(4) If the tax executor of the auction interrupted his down time
continued on the same site. If you can not interrupted the auction
continue in the same day, the decision to continue to notify
same way that was delivered to the auction notice.
Decision to interrupt and resume at auction on the same day is not delivered; the day of delivery will be the moment
communication deadline to resume auctions on the same day
persons present at the auction. Against a decision to interrupt and resume
auction can not exercise remedies.

§ 199

(1) Bargaining single thing lasts until the person participating in the auction is an auction
administration.

(2) The auction administration is offering a sum spoken auctioneer
which is committed for the auctioned thing after hammering pay.

(3) fail to do the auctioneers higher auction administration, auctioneer
word "abortion" will grant the knock in favor of the bidder with the highest auction
administration. Before granting hammering the auctioneer asks people involved in the auction
whether they have objections against granting the hammer.

(4) If by the tax executor objections against the knockdown reasonable,
continues auctioneer auctioning calling the penultimate auction
administration. Otherwise, the auctioneer decides to grant the hammer.
The decision to grant a hammer to justify and not against it
exercise remedies, unless the hammer at an auction awarded
immovable.

(5) The bidders are bound by their pleadings auction unless
made higher auction administration. Price auctioned items are not limited
pricing regulations.

(6) will do if more bidders the same top auction filing is granted
hammering it, which suggests an option to purchase or repurchase;
If the same top auction administration has made more bidders with
option to purchase or repurchase are satisfied, hammering it out
them, which made the auction filing first. Unless steps hammering
awarded satisfied, hammering bidder who made submissions first.
If you can not determine who made the auctioneer auction administration as first determined
auctioneer bidder lot.

§ 200

(1) The course of the auction shall be recorded in a protocol, which is recorded in the course of bidding
individual subjects, made the highest auction
administration and the individual decision to grant a hammer, raised objections against
drilling and the method of their execution .

(2) The Protocol signed tax executor and those who have raised objections against granting
hammer.

(3) order if the tax administrator due to efficiency and economy within

Hearing one more auction of various tax foreclosures, even
against several debtors report on the course of the auction is conducted so that
was obvious what proceeds from the sale was achieved in each fiscal
executions.

§ 201


Not be auctioned
A) tax executor, auctioneer, and other officials of the tax administration, which ordered
auction, the debtor and the debtor's spouse or their representatives and
those whom other legislation ^ 18) prevents the acquisition of things that
is auctioned

B) the bidder subject of the auction, which is re-auctioned on the grounds that this
bidder failed to pay within the prescribed period the highest auction administration.

§ 202

The auction ends when all items were auctioned auction to
which is found successful bidder, or when yields are obtained
auction is sufficient to satisfy the recoveries of arrears and other entitlements
be satisfied or at distribution of proceeds.

Tax execution sale of movables

§ 203

(1) Tax execution sale of movables, which are owned
debtor or sale of ownership interest in movable things are done drafting
things that are subject to execution, and monetization, if the nature
things are possible.

(2) Tax execution sale of chattels may be affected
movable things except the things that may be subject to tax execution
impairment of property rights.

(3) If required by the purpose of carrying out the executions, the tax executor may make
tour of the apartment, office or other room borrower and his
boxes or other receptacles placed in them, which is by | || reasonable assumption is movable thing has already issued debtor;
for this purpose can tax executor to regularize access to these premises;
§ 80 paragraph. 2 and 4 shall apply mutatis mutandis.

(4) If a reasonable suspicion that the debtor conceals himself in a movable thing
subject to seizure, and if prompted to release a hidden things
fruitless, may tax executor to carry out a personal inspection.

(5) Personal search is carried out an official person of the same sex.

§ 204

(1) Things that are to be sold, the tax executor will determine the list of things.

(2) sided with the debtor must not dispose of things. Legal proceedings which
borrower has violated this obligation is void.

(3) At the opening list of things notify the tax executor
purpose of his arrival, invite the borrower to repay the arrears and enforced delivers
debtor warrant of execution for the sale of goods; unless the debtor
present, he delivers his execution order to the Protocol on the list of things.

§ 205

(1) If the tax administrator finds that the debtor are dematerialized and immobilized securities
recorded by the person authorized to register
investment instruments ^ 19) determines these securities enforcement order, which
shall be delivered to the debtor and the person entitled to registration of investment
instruments.

(2) The warrant of execution of the tax administrator delivers always before a person authorized to
records of investment instruments than the debtor, and from that moment
debtor must not these securities treated;
person entitled to registration of investment instruments will record in its records.

§ 206

(1) The tax executor writes mostly things that a borrower can probably
miss and the easiest to sell.

(2) Things that are perishable, will be written only if there are insufficient
other things and can ensure their quick sale.

(3) Writing can be movable, immovable accessories that make up
things.

(4) Matters specific nature, such as passbooks, certificates of deposit,
physical securities, documents whose presentation is necessary to exercise
ownership rights to things, valuables, cash, credit cards and other | || means of payment, precious metals, precious stones and gems subject
execution, the tax executor writes and simultaneously withdrawn.

(5) Writing can also be a debtor who is in possession of another person.
This person is obliged to return these things to the tax executor.

(6) The tax executor inventory supplemented by other things, if the proceeds of sale drawn up
things are insufficient to repay outstanding arrears.

§ 207

(1) The tax executor removes written things, especially if it is feared that

Listed things will be damaged, destroyed, altered, hidden or stolen,
and take care of the appropriate collateral. This operation can also be done
later.

(2) The tax executor may, if they agree to the borrower, store
things written in the debtor dedicated room, which is locked and bear an official
closure.

(3) Writing things can tax executor also leave the place where they were drafted
. In this case, the written stuff visibly marked. The labeling must be clear
which the tax administrator and when things were drafted.

(4) Action needed to remove and secure the debtor's written things that
belongs to the debtor, may instead perform tax administrator.

§ 208

(1) The Protocol on the course contains a list of things especially

A) how the tax administrator to ensure things written or indication
whether things were removed, and

B) identification of the debtor's spouse, or written by the co-owner
things.

(2) Report of the list of things if it is present scheduling
borrower, further comprising

A) the manner and time of delivery execution order debtor

B) encouraging the borrower to repay outstanding arrears.

(3) The record on the list of things needed by a further indicate

A) a statement of the debtor or other persons present during the inventory that
things have been written by the court, another tax administrator or other authorized
person

B) an ownership or other rights of a defect tied to sepisovaných things
which were toughened in drafting the things debtor or another person present
or

C) instructions issued by the tax executor on how to exclude things from
tax execution.

(4) As part of the record on the list of things the annex containing a list of things
with serial number of the item, its brief description and
anticipated proceeds from the sale.

(5) The list of things besides the main thing that has character
separate things, writes and accessories thereof, or specify its parts
or the protocol indication that it is a set of things.

(6) If the debtor list of things present, he shall notify the tax administrator
copy of the record on the list of things later.
Copy of this Protocol shall notify the tax administrator also written by the co-owner of things
if the tax administrator known.

§ 209

(1) After coming into force execution order price is determined so that the tax administrator
things written in simple cases estimates, if the price
or the method of detection is not determined by other legislation;
Price recorded in the official record. In other cases, appoint
tax administrator to determine the price of things written by the expert.

(2) to determine the price of cultural monuments and national cultural monuments
^ 20), museum collections and exhibits that are
their parts ^ 21), and objects of cultural value ^ 22), appoints administrator
taxes always expert.

(3) the observed prices of things that are perishable, is considered the price
determined by the estimated tax executor in inventory.

§ 210

(1) Writing stuff will be sold at auction.

(2) Each auction item is auctioned individually or in a group.

(3) When the auction item file and if it finds for him bidder
may, if so specified in the auction notice, different things
file auctioned separately.

§ 211

(1) The lowest auction administration is at least one third of the observed prices.

(2) The Bidder who has been granted hammer, the highest auction
administration paid immediately; failing that, the subject of the auction are auctioned
again without his participation. If it is performed by an electronic auction, the bidder is obliged to pay the highest
auction filing deadline specified in the auction
decree. This period shall not be longer than 10 days from the granting of the hammer.

(3) The tax authority will issue the bidder a confirmation of payment Supreme
auction administration, which along with the decision to award a hammer
proof of acquisition of ownership of vydraženému subject;
if the bidder does not accept the auctioned item, appropriately applies § 84.

(4) Where no bidder for Drazen thing, the tax authority may auction
repeated if it can be assumed that the matter will be sold.

(5) For movable property with which they are associated substantive, lease or

Lease rights of others, or in respect of movable property whose valuation by an expert
exceeds the amount of CZK 500 000 shall apply mutatis mutandis
procedure provided for valuation and sale at auction in the tax execution
sale of immovable property and procedure for schedule management.

§ 212

The listed items whose sale is prohibited or not, without permission
negotiable, tax administrator sold outside the auction, and a person who is
lawfully entitled to purchase them or by persons
that is authorized to be traded, but at least for half the price
found. If there are more candidates, the tax administrator to sell things to the person who makes the highest bid
.

§ 213

(1) If, among sided things are

A) cultural monuments and national cultural monuments

B) museum collections and collection items, which are their
components or

C) cultural artefacts
offer a tax administrator to purchase the appropriate organizational unit of the state
possibly on the basis of the opinion of the organizational state
legal entity, whose mission is to care about the things referred to in subparagraphs a) c) by
least the observed prices.

(2) If the sale manner pursuant to paragraph 1, the tax administrator can
logs and a copy of the Protocol the acquirer.

(3) If the person to whom the auction item offered does not respond to the offer
within 30 days of its receipt, or fails to pay the price specified in the offer
deadline to be negotiated with the tax, the tax administrator these things
sold at auction. Level of the lowest auction bringing down the tax administrator
least equal to the price recorded, even when repeated auction.

§ 214

(1) Things that are perishable, the tax administrator is sold outside the auction, even before
legal force execution order any candidates at least half
observed prices.

(2) If there are more candidates, the tax administrator to sell things to the person who makes the highest bid
and pay it on the spot to take over things.

(3) If the sale of things written by the manner pursuant to paragraph 1
tax administrator the sale of logs and a copy of the protocol passes
acquirer.

§ 215

(1) If a written passbook, certificate of deposit or other similar instrument of
form of deposits, submit it to the tax administrator
providers of payment services, along with the execution orders for the sale of movables and selects from it || | amount to which the debtor has the right, up to a maximum enforced
arrears.

(2) The payment service provider performs payment of this deposit
tax administrator, even if the payment of the deposit is bound.

(3) If the deposit is denominated in foreign currency, makes the payment service
payment of deposit tax administrator in Czech currency.

(4) The extent of the benefits paid to the tax authorities with the payment service provider
relieved of its obligations to the debtor.

(5) If a written document proving the existence
pecuniary claims or claims on the issuance or delivery of movables, or other
property law, submit it to the tax administrator third party debtors along with
execution orders for the sale of movable things. Thus, the effects
delivery execution order sub-debtors by type of tax execution disabilities
property rights and proceed in accordance with the relevant provisions
given the tax administration.

§ 216

(1) written by the monetization of securities executed by the tax administrator
nature of the securities sale of securities or by selling items that
tax administrator received the exercise of rights arising from securities.

(2) Book-entry and immobilized securities tax administrator
cashing in accordance with the law. Necessary actions made by the tax executor.

(3) The execution of the procedures for the sale of securities, including
dematerialized and immobilized, shall apply mutatis mutandis § 191.

(4) The monetization of securities, which carry the right to pay for them
amount or the proceeds of them, and the securities to which the
after their submission to the right to release the things you
§ 215 shall apply mutatis mutandis.

§ 217

(1) Things that nezpeněžily, the tax authority may exclude from the inventory
things. Deciding to deliver the debtor and not against exercise
remedies.

(2) The decision on exclusion from the list of things the tax administrator will invite

Borrower to matters excluded from the list within the time limit lifted, or the debtor
invite to within a specified period tax administrator told where and when
is ready to take on things; time limit commences on the date legally
decision to exclude things.

(3) Repayment of things writes tax administration protocol.

(4) If the debtor refuses to matters excluded from the list of take or can not
debtor to return because they do not know his stay or things
not collected within the period specified in the notice of the tax administration, tax administrator may
decide on the forfeiture process of law under § 84.

Tax execution sale of immovable

§ 218

Tax execution sale of immovable property can affect real property,
which is owned by the debtor. This procedure also applies to the sale
ownership share to immovable property.

§ 219

(1) The Borrower shall from time when he was notified of the writ of execution,
real property transferred to another person or encumber it. Legal negotiations
which the borrower has violated this obligation is void.

(2) The Borrower shall, within 15 days from the moment it was announced
execution order, tax administrators announce whether someone has immovable
pre-emptive rights, other rights and glitches associated with the immovable property ;
if the borrower fails to meet this obligation shall be liable for the damage caused thereby.

§ 220

(1) The tax authority shall deliver the writ of execution debtor and any
co-owners of the property in question.

(2) The tax authority shall deliver the writ of execution to the competent
Cadastral Office; then the tax administrator in the same manner notify
cadastral office about the legal force execution order.

§ 221

(1) After the final execution order appoint a tax administrator
expert's valuation of immovable property, its accessories and individual rights and defects
associated with it, except for the rights and defects in accordance with § 231 paragraph. 1 point. C).
If real property, its accessories and individual rights and defects
were valued by an expert within one year before the date of execution
command res judicata, and if the changed circumstances
decisive for valuation, new expert valuation is performed.

(2) The debtor, or other persons are obliged to challenge the tax administrator
allow local investigation for the inspection of immovable property which is subject to a tax
execution, and its accessories;
call must be announced at least eight days before the deadline local investigation.
Does not make it if the debtor or other persons, crime and immovable
If not, consequently fix the price of immovable property, the taxpayer
executor wangled access to immovable assets of the debtor; § 80 paragraph. 2 and 4
apply mutatis mutandis.

(3) Based on the results of the award pursuant to paragraph 1 of the tax administrator provides

A) the price of immovable property and its accessories

B) the price of individual rights and defects associated with the immovable property,

C) deficiencies to sell at auction extinguished ^ 23)

D) the resulting price.

(4) The tax decision sets the final price so that the price
immovable and its accessories and the price of the rights associated with immovable
things deduct the price of defects, which sell at auction extinguished.
Against the decision can be appealed within 15 days of its receipt and the auction can be
order to force this decision.

(5) The decision on the final price of the tax administrator delivers the debtor fact
who walked into a tax execution as a creditor of execution
interrupted by another law, any co-owners and persons for whom he
known that for them secured on real property rights or faults
except the rights and defects in accordance with § 231 paragraph. 1 point. C).

§ 222

(1) In the case of immovable property auction, the lowest auction filing two thirds
set the final price.

(2) The amount of the auction security tax administrator according to the circumstances, but not more than half of the lowest
auction administration; declarer composed
auction security will be credited to the payment of the auctioned items.

(3) The deadline for payment of the highest auction submissions set out in the decree
auction runs from the day the decision on granting drilling and
must not be longer than two months.

(4) The decision on granting tax administrator hammer delivers bidder, bidder
that knockdown against granting voiced objections to the debtor,

The one who walked into a tax execution as a creditor of execution
interrupted by another law, and eventual co-owner
immovable property in question.

(5) Following the decision to award the hammer
tax administrator shall notify the land registry office that the conditions for transition
ownership of immovable property subject to the bidder.

§ 223

(1) The decision on granting the hammer can be appealed within 15 days of its receipt
.

(2) The decision on granting the hammer may appeal within 15 days of completion of the auction
also the persons mentioned in § 196 paragraph. 1, which was not delivered
auction decree and did not compete in the auction for this reason.

(3) An appeal shall decide the appeal authority, so that decisions on granting
hammer confirmed or altered so that it does not hammer.

(4) A change to decide if the proceedings have been such defects that
appellant was unable to attend the auction or hammering was awarded as a result
violation of the law or regulation at the auction.

(5) A decision on the appeal shall be delivered into the hands of the appellant and
those who receive a decision on granting the hammer.

§ 224

(1) Persons who have been hammering granted tax administrator paid by the auction
confidence returns within 30 days of completion of the auction.

(2) In the event that the bidders appealed against the decision to grant a hammer
appeal, return them to the tax administrator auction deposit within 15 days of
final decision on the appeal.

§ 225

(1) repeated auction shall be ordered soon after the expiration of three months from the date of the original auction
because it

A) was not done even the lowest auction filing

B) in an appeal against a decision to grant a knockdown, it was decided that the hammer
confer or

C) decision to grant a hammer was canceled for failure to pay the highest
auction administration.

(2) For a repeated auction, the lowest auction filing
half of the final price of real estate.

(3) If the repeated auction again a failure because
under paragraph 1 may be repeated next auction
order under the same conditions if it can be assumed that the real property will be sold.

(4) If, at the time of the previous determination of the final price of immovable
things, its accessories and individual rights and defects associated with it
until ordered to be repeated auction, a change of facts | || that may affect the amount, the tax authority may establish a new
final price; paragraph 2 shall not apply.

§ 226

(1) The tax authority may extend the deadline for payment of the highest auction
submission to the request submitted by the bidder before the expiry of the deadline for payment
this auction administration, and not more than 30 days;
follows a prolonged period can not be extended even further to restore the previous state.

(2) upon expiry of the deadline for payment of the highest auction filing
specified in the auction notice, or the extended deadline pursuant to paragraph 1
award decisions hammer repealed and the tax administrator for this
fact, notify the successful bidder.

§ 227

(1) Auction notice about the repeated auction will also deliver bidder, who failed to pay
highest auction filing on time. He is obliged to compensate the tax administration costs
repeated auction and damage incurred by
not paid the highest auction submission, and if it was at this auction achieved the highest auction
lower administration and the difference at the highest auction | || administration; the compensation shall be credited him composed auction security.

(2) The amount of compensation under paragraph 1, the tax administrator's decision, and
also state the period within which the bidder must pay the amount
not paid from the auction security or tax administrator returns the remaining
part of the auction security.
Timetable management


§ 228

(1) Following the decision to award the hammer and payment Supreme
auction filing tax administrator shall immediately invite the creditors who have filed
application whose application was rejected to him within 15 days of delivery
this challenge advise the amount of its debts and its accessories
quantified the date of the decision to grant
drilling and significant for its order. After the deadline

Specified in the call can not be taken into account that part of the claims and their
accessories that have not been quantified.

(2) Following the decision to award the hammer and payment Supreme
auction filing tax administrator shall immediately invite the persons which are
known that in their favor secured on the lot easements
vymenek or a tenancy or lease rights except those which were
under § 221 paragraph. 3 point. c) decision that the sale at auction
extinguished to him within 15 days of receipt of the call indicate whether
require payment of compensation; otherwise it is considered to have agreed to the payment of compensation
bidder as a continuation of the easement, mangers
or rented or pachtovního right after the change of ownership. To express
učiněnému after the deadline specified in the call should be disregarded.

§ 229

(1) Proceeds from the auction will be satisfied first execution costs. Furthermore
satisfy creditors whose debt was secured detention
law. Other claims shall be satisfied according to their order.

(2) The order is crucial

A) tax assets for which it is enacted tax execution date
a writ of execution,

B) filed tax claims date when the tax administrator
filed,

C) for debt secured by a lien date of lien

D) in compensation for easements date of the easement,

E) in compensation for tenancy or lease rights date of the lease or
pachtovního rights

F) in compensation for vymenek date of mangers.

(3) If several claims in the same order and the auction proceeds are insufficient to meet in full their
satisfy these claims fairly.

§ 230

(1) The tax on the basis of statements received under § 228
decide on the distribution of proceeds of the auction, in which individual creditors
entitlement to payment of receivables in the amount that corresponds to their order, and the possible demise
material, leases or rents rights or other rights and
defects to the subject of the auction; timely filed an appeal against this decision
has suspensive effect.

(2) The decision on the timetable tax administrator delivers

A) the debtor

B) the bidder,

C) to creditors who have filed and whose application was rejected
,

D) persons known to get stuck in their favor on the subject
auction defects, except those that have been decided under § 221
paragraph. 3 point. c) the sale at auction extinguished.

(3) Compensation for the easement, granny or lease or lease right
tax administrator admits bidder, if the person agrees to testify
right of this easement, granny or rental or lease
right.

(4) The amounts granted tax administrator to be paid when the decision on
schedule.

(5) After payment of all debts have to be met, it becomes
rest distributed the proceeds of the auction overpayment borrower with whom
disposed of in accordance with § 185 par. 2. The deadline for returning overpayments vratitelného
runs from the date on which the decision on the timetable.

§ 231

(1) On the day the decision on the timetable lapse

A) retention and liens tied to the subject of the auction,

B) easements, mangers and rental and lease rights to object
auction stagnant; It does not apply to easements, rooms for rent and lease rents and
rights, it has been decided that fade away, and factual
loads and tenancy rights, for which the bidder was granted compensation

C) other rights and glitches associated with the subject of the auction.

(2) 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 encumbering
throughout the course of the auction and no lien, unless encumbered
only sold ownership share.

(4) A final decision on the timetable for the tax administrator delivers
land registry office or the one who leads another public register.

§ 232

(1) In the case that has been filed authorized the execution interrupted by
another law or a creditor whose claim is secured by the transfer of rights
charges on the lot, and his

Application was rejected, following a proposal by the tax administrator, who
tax execution carried out on the distribution of proceeds of the auction court.

(2) Following the decision to award the hammer and payment Supreme
auction filing tax administrator shall submit a general court of the debtor's proposal to execution of a distribution
management.

(3) The tax attached to the draft of the dossier to the extent of which is evident
execution process of the tax and the amount to be distributed.

(4) Upon receipt of a final court resolution on the outcome of a distribution management makes
tax administrator shall promptly pay claims in the amount
set out in this resolution and any refundable overpayment return
debtor within 15 days of receipt of this Decision .
TITLE VI


MANAGEMENT taxes withheld
Withholding tax


§ 233

(1) The taxpayer who is required under the Act or choose to withhold tax or
payment to secure tax (hereinafter referred to as "withholding tax")
is obligated to pay withholding tax within the prescribed period and amount .

(2) If a taxpayer fails to fulfill its obligation, it shall withholding tax levied
pay immediately after they realized its mistake.

(3) If the tax administrator, the taxpayer has failed to fulfill its obligation and
Consequently, the withholding tax paid, it provides tax payers
direct payment.

§ 234

Lapses if the taxpayer's obligation to levy tax withholding
before the end of the calendar year, the taxpayer is obliged to submit a bill for his
expired portion to the end of the month following the month in which the last
liable for the tax withholding or submit
report.

§ 235

(1) If the tax administrator that the amount that the taxpayer was billed
deviates from the amount that should be withheld and the tax payer paid
prescribe the difference between these two amounts to tax records.

(2) If the difference referred to in paragraph 1 increased the duty payer
withhold and pay withholding tax, this difference is prescribed
taxpayers to pay directly payable on replacement within 15 days of || | final payment.

(3) If the difference referred to in paragraph 1 reduced duty payer
withhold and pay withholding tax deal with this difference within
tax administration provided by the taxpayer. If this difference can not be
settled, the taxpayer is obliged to return the amount wrongfully withheld
taxpayer. The tax administrator refund the difference referred to in paragraph 1
tax payers to 30 days from the date when the taxpayer proves repayment amounts withheld
taxpayer.

§ 236

(1) If a tax withholding for tax assessment after finding
by the tax arises on that amount required to pay a penalty
according to § 251 paragraph. 1 point. and).

(2) Interest on arrears for taxes withheld, which has arisen due
delay that occurred prior to determining the tax is payable within 30 days of its determination
.

§ 237

Complaints about the taxpayer

(1) Where a taxpayer has doubts about the accuracy withheld or collected tax,
may, not later than 60 days from the date when the amount of withholding tax or selected
learned to ask the taxpayer for an explanation. The request shall state the reasons
my doubts.

(2) The taxpayer shall submit a written explanation to the taxpayer
30 days of receipt of the request, and within the same period to correct any error
while a subsequent report or additional tax bill administrators
.

(3) If the taxpayer disagrees with the procedure taxpayer may file a complaint procedure
on the taxpayer to the tax, which is that taxpayers
locally relevant, and within 30 days from the date the taxpayer received the taxpayer
explanation. Any failure by a taxpayer its obligation under paragraph 2
taxpayer is entitled to file such a complaint to the tax authorities within 60 days
day when the taxpayer file a taxpayer explanation.

(4) In proceedings on the complaint procedure to the taxpayer shall apply mutatis mutandis § 111
paragraph. 5 and § 112. The tax authority decides on the complaint so that complaints
meet or partially meet and also saves taxpayers
regularize the situation within a specified period or reject the complaint.
Decision on the complaint announces the taxpayer and the taxpayer.
TITLE VII


Legal succession AND CORPORATE INSOLVENCY
Part 1


Legal succession


§ 238
Stopping


(1) The taxpayer, who is a legal entity disappearing without a legal successor,
, is required to submit simultaneously with the application for striking off
register or similar public register prior approval of tax for which he is registered
.

(2) Issued If the tax negative decision on the application of the tax
entity to approve the deletion of the application may be repeated after 1 month
date when a negative decision is delivered to the taxpayer concerned.

(3) If a request for consent to the cancellation decision is taken within two months
date of its submission, it shall be deemed that consent was granted.

(4) The tax administrator when it detects that a taxpayer is not operated
or in receipt of income subject to tax, take the measures necessary to
swift detection, assessment and collection of duty, as well as payment of arrears
. If the taxpayer has not operated or receives no
income subject to tax for more than four years, the tax administrator shall notify this fact
relevant Trade Licensing Office or another authority
public authority which issued the permit or authorization under which the | || taxpayer is registered. If it is a taxpayer registered in the commercial register
, administrator for the tax on the same terms for the annulment
legal entities and execute its liquidation court competent to lead
Commercial Register.
Heading left


§ 239

Transition tax

The transition tax for the purposes of this Act means the transition
rights and obligations of taxpayers.

§ 239a

Transition tax on individuals

(1) For the purposes of tax administration with the legal reality looks as though
testator lived until the day preceding the date of termination proceedings
estate.

(2) the tax liability of the testator for the purposes of tax administration means
tax liability resulting from the deceased the day preceding
termination of proceedings on the estate.

(3) The duty of the testator passes to his heirs decision of the court of
heritage; heir obtains the status of a tax entity instead
deceased.

(4) If the heirs more passes them joint tax liability.
Tax debts arising from the heirs paid jointly and severally liable to the extent
under the Civil Code. Shared tax to a manager
tax, which was competent to manage the tax liability of the deceased at
day preceding the date of termination of proceedings on the estate.

(5) For tax asset that arises as a result of tax
deceased person running the deadline for tax payment from the date of death of the deceased to
of termination of proceedings on the estate.

§ 239b

Fulfilment of tax obligations by the person administering the estate

(1) The person administering the estate of the testator meet tax obligations, and
's own name on behalf of the estate.

(2) If the tax liability of the testator is obliged to meet more people
managing the estate, it is in these persons jointly and severally.

(3) the tax liability of the testator administers the tax administrator, who was
appropriate to manage this duty on the day of death of the testator.

(4) The person administering the estate is obliged to file the proper tax claims
within 3 months from the date of death of the deceased, for the part of the tax period
elapsed before the date of his death; this deadline can not be extended.

(5) The person administering the estate is obliged to file the proper tax claims
within 30 days of termination of proceedings on the estate, and it part
tax period that elapsed until the day preceding the date of termination proceedings
estate.

§ 239c

Filling tax liquidation trustee

If the court ordered the liquidation of the estate is liquidating administrator
obliged to submit regular tax claims within 15 days of the submission of regular reports on realization
asset liquidation nature or part of the court
for the part tax period which has elapsed before the date of submission
this report, and reported tax included in this report.

§ 239D

Transition tax obligations to the state

Should the heritage of the state, settle the tax liability of the testator
tax administrator.

§ 240

Transition tax on corporate

(1) ceases to have legal entity that has the legal successor passes

Her tax liability for this legal successor; the legal successor,
gains tax status of the entity instead of a legal entity and tax administrator
this position at the request of the legal successor is confirmed.

(2) The legal successor for the purposes of tax administration means in case

A) branches or other organizational unit of a foreign business establishment
person this foreign entity,

B) a permanent establishment of a foreign person this foreign entity,

C) payers coffers taxpayer that established,

D) dissolution of the legal entity without liquidation and the current absence of another
legal successor of the founder or the founder of a legal entity.

§ 240a

Transition tax on the cancellation of legal entity without liquidation

If a cancellation of legal entity without liquidation, a legal successor of the legal person
obliged to submit regular tax claims concerning
its tax obligations within 30 days of its dissolution, for the part
tax period elapsed before the date of its dissolution.

§ 240b

Transition tax obligations in the transformation of the division

(1) If the conversion of the legal entity division without
sufficiently clear to what extent the tax liability is transferred to its legal successor,
, determine legal succession regarding tax obligations
tax administrator; timely filed an appeal against this decision has suspensive effect
.

(2) Any legal successor is liable for the fulfillment of payment obligations that
transferred to another legal successor in connection with the conversion of legal persons
division.

(3) tax liability, which passed to the successor in converting
legal entity division, yet maintains appropriate tax administrator.

§ 240c

Transition tax on the cancellation of legal entity liquidation

(1) If there is a cancellation of the legal entity liquidation, the obligation to submit
good tax claims or additional tax claims until the day
termination of a legal entity.

(2) The legal entity is obliged to file the proper tax claims within 30 days of its
into liquidation, for the part of the tax period, which
elapsed before the date of its entry into liquidation.

(3) The legal entity is obliged to file the proper tax claims within 15 days from the day of preparation
proposal to use liquidation value, for the part
tax period that elapsed before the date of preparation of this proposal;
This deadline can not be extended.

(4) If after the date of preparation of the proposal for the use of the liquidation balance
legal entity tax liability, it shall be the duty
for the tax liability incurred in the processing of the application for use
liquidation balance and legal entity it is obliged to submit a supplementary
tax claims.

§ 240D

Proper tax claims on the transfer of privatized property

If the transfer of the last part of the privatized state property
on a body which is responsible for this privatized property
farming, the state enterprise is required to submit regular tax claim in
30 days from the date of the transfer, for the part of the tax period, which
elapsed before the date of transfer; this deadline can not be extended.

§ 241

Prohibition on tax

The agreement, under which the tax liability will bear instead of a tax entity
wholly or partly by another person, not to the tax administrator effective;
It does not apply if the other person fulfills the obligation that this person was in due
ensure tax under the Act.
Part 2


Relation to insolvency proceedings
Heading left


§ 242

Claims against the estate of a debtor's assets

(1) Tax receivables arising from taxes,
incurred during the period from the effective date of the decision to exit bankruptcy
insolvency proceedings are claims against the estate of.

(2) For the purposes of the insolvency proceedings for property tax entity
considered refundable overpayment that overpayment generated by
tax liabilities which arose later than the day preceding the date of a decision
decline, used only to pay due
tax claims, which are claims against the estate of,
later in their review at the review hearing.

(3) Overpayment generated by tax obligations incurred in

Time effective date of the decision on bankruptcy, applies only to meet
due claims against the estate of.

§ 243

The effects of insolvency proceedings on tax procedure

(1) After the commencement of insolvency proceedings can commence tax proceedings and tax proceedings throughout
continue, with the exception of tax execution could be
order, but it can not be done unless the Insolvency Act provides
otherwise.

(2) Termination of the review hearing ^ 27), the inventors of management regarding
receivables that are not claims against the estate of,
stops and still not entered into the decision becomes final.

(3) Since the effect of the decision on bankruptcy arises for the tax asset
not claim on the estate of, interest on arrears.

(4) Income tax receivables denial within interlocutory proceedings
account the tax administrator tax records.

§ 244

Tax claims in insolvency proceedings

(1) In the insolvency proceedings, the taxpayer is obliged to submit
no later than 30 days from the effective date of the decision on bankruptcy regular tax claims as part
tax period, which expired the day before
effect of this decision and for which he has been filed;
this deadline can not be extended. Where the insolvency administrator who
declaration of bankruptcy was authorized to dispose of the estate of,
insufficiency of documents for which you can not ensure compliance with this
obligations and duties under § 245, the duty will expire;
insolvency administrator shall notify the tax administrator at the same time and give him the necessary cooperation
to calculate taxes based on the materials.

(2) The periods in which the taxpayer is required to file a regular tax
claims or additional tax claims during insolvency proceedings
remain.

(3) the date of submission of the final report of the taxpayer is obliged to handle
good tax claims for the expired portion of the tax period
which has not yet been filed, and the alleged tax included in the respective
document.

(4) The proper tax claims processed in accordance with paragraph 3 of the taxpayer
obliged to submit within 15 days from the day, which was to be his
processing.

(5) was not filed proper tax claims within the period specified in paragraph 1
tax administrator may specify pursuant to tax aids, without the need to issue
first notice under § 145 para. 1st

§ 245
Alignment of deadlines


At the same time limits as set out in § 239b paragraph. 4 and 5, § 239c,
§ 240a, § 240c paragraph. 2 and 3, and § 240D § 244 paragraph. 1 and 4, there is || | obligation to file the proper tax claims or additional tax claims
which has not yet been filed for the preceding taxable year, if
when the original deadline for its submission has not yet expired. Similarly
followed in the case of a proper tax claims or additional tax
claims for taxes levied on taxable period, as well as for tax
disposable, if not yet filed.
PART FOUR


Any breach in tax administration

§ 246
Violating the confidentiality obligation


(1) A natural person who is sworn to secrecy under the conditions laid down
tax law, commits an offense that violates this obligation
.

(2) An offense may be fined up to 500 000 CZK.

(3) The administrative authority responsible for the misdemeanor tax administrator
closest senior tax administrators, whose activity
duty of confidentiality applies; in the event that the obligation of confidentiality applies to the activities of more
tax authorities discuss a misdemeanor of the closest
senior tax administrators, who found a suspected breach of confidentiality
first.
Heading left


§ 247
Disciplinary penalties


(1) A disciplinary fine up to 50 000 CZK tax administrator may impose whomsoever
in negotiations conducted by the tax seriously complicates tax administration that

A) despite prior warning disturbs the order,

B) fails to obey the order of an official, or

C) despite prior warning is behaving offensively towards
public officer or person involved in the administration of taxes.

(2) A disciplinary fine of up to CZK 500 000 tax administrator may impose whomsoever
seriously impedes or obstructs the administration of taxes that without sufficient excuse
fails to comply within a specified period to meet the challenge of procedural obligations

In kind, which had been established by law or tax administrator
unless the law provides a different result.

(3) Decision imposing fines under paragraph 1 may be issued only when
hearing conducted by the tax, which caused
reasons for its imposition.

(4) The fine may be imposed within 1 year from the date
in which the conduct under paragraph 2

(5) The fine may be stored and reused if the current did not impose a fine
remedial and unlawful situation persists.

§ 247a

Fine for failure to fulfill obligations in kind

(1) A fine of up to 500 000 CZK tax administrator may impose whomsoever

A) fails to comply with the registration, notification or other obligation of notification
stipulated by tax law or tax administrator or

B) fails or another record-keeping obligations set
tax law or tax administrator.

(2) Tax entity will be obliged to pay a fine of 2 000 CZK, if
filing made pursuant to § 72 para. 1 other than electronically, although
was obliged to do so electronically.

(3) The obligation to pay a fine under paragraph 2 shall decide the tax administrator
payment assessment and at the same time it prescribes to tax records.
The fine is payable within 30 days of notification of payment.

(4) The tax addition to the fine under paragraph 2 shall impose a fine up to 50 000 CZK
if the taxpayer of its obligation to make submissions electronically
seriously complicates tax administration.

(5) or penalty may be imposed on the obligation to pay it
no later than 3 years after the date on which the infringement occurred.

§ 248

Common provisions for proceedings on the fine

(1) In determining the amount of fines or penalties for failure to comply with obligations in kind
ensure tax administrator that the fine was not
grossly disproportionate to the importance and the gravity of the breach of duty aftermath
tax administration.

(2) The disciplinary penalties and fines for non-compliance in kind
is due within 15 days of the decision on its imposition.

(3) The tax administrator that a disciplinary penalty or fine for breach
obligations in kind, ordered or ruled on the obligation to pay it
, administer and pay the fine and the public budget income, from which
it is paid for his work.

§ 249

Simplified procedure for the imposition of fines

(1) If the disciplinary penalty or fine for infringement
in kind does not exceed CZK 5,000 and if the one who is
fine imposed, the reasons and the amount of the fine imposed simultaneously recognize and pay the penalty spot
, the tax administrator shall state the amount and the reasons in the report
acquired the hearing, which occurred at the reasons for the imposition of fines or disciplinary
been identified reasons for the imposition of fines for failure
obligations in kind. This decision can not be appealed.

(2) The disciplinary penalties or fines for non-compliance
non-cash nature imposed under paragraph 1 shall be due registration decisions.
Receipt of payment of fines contains a reference to the number of the protocol.
Person who was thus fined, receive a copy of the protocol
even without request.

(3) Receipts for payment of fines or penalties for failure to comply with obligations
in kind issued by the Ministry of Finance.

§ 250

Penalty for late tax claims

(1) Tax entity will be obliged to pay a fine, except where the
tax return or additional tax return, even though he had this obligation, or
by doing so after the deadline and this delay is longer than 5
working days, amounting

A) 0.05% fixed tax per day of delay, but not more than 5%
set tax

B) 0.05% fixed tax deduction for each day thereafter
delay, but no more than 5% fixed tax deduction or

C) 0.01% fixed tax loss per day of delay,
maximum of 5% of the prescribed tax loss.

(2) Taxpayers will be obliged to pay a fine, except where the message
billing, follow-up reports or additional bill, although he
this obligation, or if so shall after the deadline, and this delay | || longer than 5 working days, amounting to 0.05% of the total amount of tax
he was required to report or statement indicate the following for each
day of delay, but not more than 0.5% of the total amount of tax he was

Obliged to report or statement noted.

(3) Penalty for late tax claims incurred due to late submission
proper tax claims or additional tax claims are
not prescribe a tax entity is not obliged to pay it,
reaches its amount calculated pursuant to paragraph 1 or 2
amount less than 200 CZK.

(4) In the case where the taxpayer fails to file the proper tax claims or
additional tax claims, though he had this obligation, and does not do so even after
later time when an opportunity to take these claims, it shall be
calculating the amount referred to in paragraph 1 or 2 set the upper limit;
amount of fines for late tax claim in this case is always at least 500
CZK.

(5) The maximum amount calculated in accordance with paragraph 1 or 2 may not be
exceed CZK 300 000.

(6) The obligation to pay a fine, chooses the tax administration payment assessment
while it prescribes to tax records. The fine is payable within 30 days from the date of notification
payment.

(7) Amount of fines for late tax claims is halved if

A) the taxpayer submits regular tax claims or additional tax
claim within 30 days of the expiration of the deadline for its submission and

B) in a given calendar year, not the tax administrator at the taxpayer in
time of issuing the payment assessment found another delay in filing the proper
tax claims or additional tax claims.

§ 251
Penalties


(1) Tax entity will be obliged to pay a penalty of the amount of recovery
tax as determined in comparison with the last known tax in an amount

A) 20% if the tax is increased,

B) 20%, if the reduced tax deduction, or

C) 1%, if the reduced tax loss.

(2) The tax is reduced penalties pursuant to paragraph 1. a) penalties pursuant to paragraph 1
. c) if the obligation for its settlement arose because of losses
application of the reduction in tax losses that were
penalized.

(3) The tax on the obligation to pay a penalty within
additional payment assessment and at the same time it is prescribed to tax records.
The penalty is due on the same date as additionally assessed tax.

(4) If doměřována tax under additional tax return or additional
bill, the obligation to pay a penalty of an amount which is
mentioned therein arises.

Default interest

§ 252

(1) The taxpayer is in default, does not pay the due tax
later than the due date.

(2) Tax entity will be obliged to pay default interest for each
day of delay, starting on the fifth working day following
maturity until the date of payment, inclusive. The default interest
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. If the replacement tax determined maturity date, running
interest on arrears starting on the fifth business day following the date of the original
its maturity.

(3) Default interest is payable on the date on which it satisfies the legal
conditions for its creation, and on the personal tax account is prescribed
later than the tenth day following the end of the month following the month
which has passed its due date. Prior to this date to prescribe
personal tax account, especially if it has an outstanding balance of which
give rise to interest on arrears, recovery, or where that interest is paid, or to inquire
vratitelnosti overpayment.

(4) Interest on late payment in advance is applied to the maturity date backed
taxes.

(5) It is unclear if the payment is registered following clarification of the personal tax account
with effect from the date when it was done, the tax administrator at the date of registration
these effects to a default interest on the personal tax account, where
this payment is recorded, nicely.

(6) The tax authority may notify a taxpayer prescription
interest on late payment assessment at any time, if required by the state of the personal tax account
tax entity.

§ 253

(1) Interest on late payment shall not prescribe a tax entity
there is no obligation to pay, if not exceed in the aggregate one species
taxes at a tax administrator for one tax year or for one calendar year
for lump sum taxes 200 CZK.

(2) From the date of death of the deceased until the date of termination of proceedings on the estate

Arise late interest in arrears arising from the breach
tax obligations of the testator.

(3) In the case of arrears on taxes and accessories for monetary compensation paid in the context of
divided government default interest arises.

§ 254

Interest on unauthorized meetings tax administrator

(1) If there is a cancellation, modification or declaration of nullity of the decision
tax assessment for illegal or because of maladministration
procedure for tax administration, tax entity belonging interest on the amount that was
the taxpayer paid on the basis of this decision or
connection with this decision, which corresponds 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, and it
from the day following the date incorrectly set taxes, or where there has been
to pay the tax incorrectly determined later, after the date of its payment.

(2) In the event that the tax has been the subject of recovery of unduly belongs
him during unlawfully conducted enforcement proceedings interest referred to in paragraph 1
double amount; entitled to such interest does not arise if the illegitimacy
execution due later saying the ineffectiveness
receipt of the decision or restoration periods in the previous state.

(3) Interest awarded under this provision of the tax administrator to prescribe
personal tax account within 15 days from the effective date of the decision, which was
decision on determining the tax repealed, amended or declared null
or date of declaration of unjustified enforcement.

(4) If due to cancellations, changes or declaration of nullity
decisions on tax assessment, and due to unauthorized recovery
refundable overpayment, return it to the tax administrator without the request within the period specified
paragraph 3

(5) The tax administrator's procedure under paragraphs 1 to 4
taxpayer is entitled to raise an objection under § 159; the decision on the objection
can be appealed.

(6) Interest awarded under this provision shall be counted for granted
damages awarded or satisfaction for the non-pecuniary damage caused
tax entity
unlawful decision or maladministration tax administrator.

§ 254a

Interest on tax deduction

(1) In the event that a procedure to remove doubts regarding the proper tax
additional tax claims or allegations from which
implies that the tax entity has incurred a tax deduction takes longer than 5
month, includes tax entity interest tax deduction
determined by the tax.

(2) Interest on tax deduction tax entity as from the day following the expiration
five months from the date of commencement of the process to eliminate
doubt that lasts longer than five months, until the date of refund or tax deduction
its use in payment arrears, but no later
until the deadline for his return.

(3) Interest on tax deduction equivalent to the repo rate set
Czech National Bank, increased by 1 percentage point, valid for the first day of the calendar half
.

(4) The tax authority prescribes the interest tax deduction on personal tax
account within 15 days of notification of the decision to establish the tax deduction
. If there is such a returnable overpayment, return it together with the returning
tax deduction.

(5) The tax administrator's procedure under paragraphs 1 to 4
taxpayer is entitled to raise an objection under § 159; the decision on the objection
can be appealed.

(6) Interest awarded under this provision shall be counted for granted
damages awarded or satisfaction for the non-pecuniary damage caused
tax entity
unlawful decision or maladministration tax administrator.
PART FIVE


COMMON, EMPOWERING, TRANSITIONAL AND FINAL

§ 255

Special provisions on the protection of confidentiality imposed advisers

(1) The tax authority may enter the premises, which may be found
documents which contain facts covered under another legal provision
covered by professional secrecy consultant, only in the presence
adviser, which is bound by confidentiality obligations.

(2) The tax authority may agree with the content of the documents on which lawyer

Declares that contain facts covered under another legal provision
covered by professional secrecy lawyer familiar
only in the presence and with the consent of the representative of the Czech Bar Association, which
at the request of the tax administrator appoints its Chairman from among its
employees or attorneys; opinion of the representative of the Czech Bar Association
shall be reported. On tax advisors used the first sentence
analogy.

(3) The refusal of an appropriate representative of the Association agreement pursuant to paragraph 2
grant must be documents with the participation of the tax administrator, counselor and deputy
respective chambers secured so that their contents could no
to introduce, or to destroy or damage so that it can be defeated
goal of tax administration; immediately thereafter must be relevant documents or other data carriers
submitted to the chamber. Chamber of Advisers
return these documents and other information media without delay after vain
limit for filing a proposal under paragraph 4; If this was a proposal submitted
timely, relevant Chamber to deal with them 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 relevant agreement
chambers on a proposal to replace the tax administrator's decision by another court of
legal regulation 28).

§ 256

Measures at international taxation

The Ministry of Finance may, in relation to foreign countries to take steps to ensure
reciprocity or retaliation for the mutual
equalization of taxation.

Revenue transfer

§ 257

(1) If the tax administrator manages the tax, the proceeds belong to another
public budget, but includes accounts that it manages, converts them
revenue in accordance with the budgetary purpose and within the deadlines set by law ^
29).

(2) If the taxpayer at the same time recipient of the entire tax revenue, which
is obliged to pay tax administrator decides to waive payment of that tax
. The decision shall be affixed to the personal tax account of the tax entity.

(3) against the tax administrator's decision regarding the transfer of tax revenues may
recipient of the proceeds applied similarly to the taxpayer objection under §
159 aircraft. If no objection is fully complied with, it may be against this decision
appeal within 15 days of receipt; timely submitted appeal has suspensive effect
.

(4) The tax, which converts some income taxes in accordance with its budgetary
determining tells the receiver only yield information on the total
proceeds of this tax, the overall status of arrears, including the aggregate amount of taxes
whose remuneration is postponements, the actual amount of transferred sums
this tax and the date on which the transfer takes.

(5) The accounts of beneficiaries of income taxes that are transferred by
budget destination, shall apply mutatis mutandis for tax records.

§ 258

(1) If at the proceeds transferred to another budget tax
entity entitled to a refund, return the overpayment tax administrator
from funds previously retained recipients of this income.
Unless these funds, reimburses the recipient overpaid income.
For the transfer or refund of overpaid payment of arrears of pay another
deadlines set out in § 154 and 155; recipients of the proceeds must be notified
decision on the transfer or refund of overpaid for the payment so
to the expiry of the deadline remained overall at least 10 days.

(2) If the overpayment refunded after the period specified in § 155 para. 3 and 5,
includes tax entity vratitelného interest on the overpayment;
admits this claim and reimburse the recipient of revenue. If there is a delay in returning
due to the deadline laid down in paragraph 1 for notification
decision on a refund, declare and pay tax administrator recipients
revenue proportionally proven delays.

(3) If more recipients of income from which the overpayment be refunded or transferred to
payment of arrears on other tax returns or converts
overpaid tax administrator means any of them, and subsequently
together nicely.
Heading left


§ 259

Management of tax exemption or tax

(1) Where the law provides for a public authority the power to totally or partially waived
tax or tax accessories, you can do so on the basis of a request
tax entity or ex officio.

(2) The tax exemption and tax accessories may result from the tax becomes

Responsibilities until the deadline for paying taxes, even after
occurred as payment.

(3) If a request for waiver of tax or tax rejected
can submit a new request until after 60 days from the date of notification of the rejection
decision. In this new application of the taxpayer must indicate
other reasons than those already contained the original application, otherwise it will be a new request
postponed. The postponement of the applicant shall be notified.

(4) A decision on the waiver of tax or tax
not exercise remedies.

§ 259a
Waive penalties


(1) The taxpayer is entitled to ask the tax administrator for the remission of penalties
if the tax has been paid, as a result of whose recovery
obligation to pay the penalty arose.

(2) The tax on the basis of assessing the extent of cooperation
tax entity within the process leading to the recovery of the tax ex officio
may waive the 75% penalty. When it is not bound by the proposal of a tax entity.

(3) Request for waiver of penalty can be filed within three months from the date of legal force
additional payment assessment, which was decided
obligation to pay a penalty.

(4) The deadline for submitting an application under paragraph 3 is not running for

A) the authorization procedure deferment of payment of the tax due whose recovery
obligation to pay the penalty arose,

B) permitted deferment of payment of the tax due whose recovery
obligation to pay the penalty arose.

§ 259b

Waiver of interest on late payment and interest on the deferment amount

(1) The taxpayer is entitled to ask the tax administrator for the remission of interest
delay or deferment of interest on the amount, if tax has been paid in due
whose unpaid interest accrued.

(2) The tax authority may wholly or partly waive interest on late payment or deferment of interest
amount if the delay in payment of taxes resulted from
reason that you can in the circumstances of the case justify
. When it is not bound by the proposal of a tax entity.

(3) When assessing the extent to which interest will be waived, the tax administrator
take into account whether economic or social situation of the tax
entity based hardness claimed interest.

§ 259c

Common provisions on tax exemptions or tax

(1) In considering the request for waiver of tax or tax
tax administrator shall take into account the frequency of breaches of obligations in tax administration
taxpayer.

(2) Exemption from taxes or tax is not possible if the tax
entity or person who is a member of the statutory body,
in the last 3 years has seriously violated tax or accounting laws, regulations
.

(3) If a legal person commits a serious breach of tax or accounting
legislation visor for assessing the fulfillment of the conditions referred to in paragraph 2
to a person who was at the time of the violation of the legal person
Geitner, as it is also violated.

§ 260

Mass waiver of tax or tax

(1) The Minister of Finance may, ex officio, in terms of taxes
manage its subordinate administrative bodies, fully or partially pardon tax or tax


A) due to irregularities arising from the application of tax laws, or


B) extreme, especially natural disasters.

(2) The decision referred to in paragraph 1 shall be waived tax or accessories
all tax subjects, which is the reason for the remission concerns.

(3) shall be notified by publication in the Financial Gazette.

§ 261
Complaint


(1) A person involved in the administration of taxes has the right to tax administrators
complaint against improper conduct of its officials or against this procedure
tax administrator does not provide the tax bill
other means of protection.

(2) Filing a complaint shall not be prejudicial to the complainant;
responsibility for a crime or administrative offense is not affected by this provision.

(3) The tax administrator will investigate the facts stated in the complaint.
If it considers it appropriate, hear the complainant, the person 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
tax administration to handle it. You can set a time limit

Exceeded only, unless it is in progress to ensure documents
required to settle the complaint. Complaint against inappropriate behavior
official person during a tax inspection procedure or the tax administrator in tax
inspection must be settled before the end of the tax audit.

(5) If the complaint is found to be justified or partially justified, make
tax administrator without delay the necessary corrective measures.
The result of the investigation and action taken to correct the official record and make
tax administrator about the outcome promptly notify the complainant.

(6) If the complainant that his complaint has not been properly resolved, he may ask
closest senior tax administrators to investigate
way to settle the complaint. The tax administrator shall proceed with our investigation
way of settling the complaint under paragraphs 3 to 5

§ 262

Relation to the Administrative Procedure

When the tax administration with the Administrative Procedure apply.

§ 263
Enabling provisions


The Ministry of Finance will issue a decree to implement § 107 par. 8, § 163, paragraph
. 4 and § 194 paragraph. 6th

§ 264
Transitional provisions


(1) Management or procedures that were initiated under the existing legal
regulations, the effective date of this Act is completed and the rights and obligations
arising therefrom shall be assessed in accordance with the provisions of this Act, which
govern the procedure or procedures, which they are by their nature and purpose
earliest.

(2) legal acts, in particular the decisions issued by the tax authority, and their effects
tax administration, which occurred before the effective date of this Act
are retained; It also applies to powers of attorney
applied before the effective date of this Act with the fact that their effects are assessed
under this Act. In case of doubt about the scope of a previously granted full power
tax administrator will invite the principal to submit a new power of attorney;
until the submission of a new power of attorney or the lapse of the deadline set in the
challenge is thus granted power of attorney judged according to legal regulations
.

(3) To assess the course and length of the period, which started under the previous
legislation, the effective date of this Act shall proceed
under the provisions of this Act that govern the period that she is his
the nature and purpose of the closest; This period ending no earlier than the day on which
would end under the existing legislation.

(4) Cross and the period for assessment, which started under the previous
legislation and did not end until the effective date of this Act,
the effective date of this Act assesses
under the provisions of this Act; governing the time limit for tax assessment;
moment of the beginning of such period is specified under the existing legislation
it remains unchanged. Effects of legal facts that have an impact on the running of this
periods and that occurred before the effective date of this Act shall
assessed under the existing legislation. Legal facts newly
founding building of the period for assessing tax under this Act,
that began before the effective date of this Act, shall suspend
period until the effective date of this Act.

(5) Run a length of the period of limitation for the right to choose and recover tax arrears
which commenced under the existing legislation and
not end until the effective date of this Act, the date of entry into force of this Act
assessed under the provisions of this Act that govern
deadline for paying taxes; moment of the beginning of such period is specified
under the existing legislation remains unchanged.
Effects of legal facts that have an impact on the running of the period and
which occurred before the effective date of this Act shall be judged according to
legislation. Legal facts newly founding
suspension of the deadline for payment of tax under this Act that began before
commencement of this Act, shall suspend the deadline until the date of entry into force of this Act
.

(6) Requests for waiver of tax or tax, on request
remission of tax arrears, requests for tax postponements or
payment in installments, which were submitted by
existing legal regulations and which were not resolved until the effective date of this Act,
shall be assessed according to the conditions contained in the existing legislation.


(7) Timetable procedure was not completed until the effective date of this
Act shall be completed in accordance with existing legislation. Applications
creditors to tax execution, which were submitted before the effective date of this Act and
respect of which proceedings were instituted courses in
date of entry into force of this Act and which do not qualify for
logging under this Act; will be assessed under the existing legal regulations
; schedule management, which are subject to application
upon the request of the tax administrator reasonably court under § 232 of this Act.

(8) When the file management and access to file at tax proceedings
initiated until the effective date of this Act proceeds according
existing legislation.

(9) In a decision issued to the effective date of this Act may be
prove invalidity under the existing legislation only if
simultaneous fulfillment of the conditions for the nullity of a decision under this Act
.

(10) If the deadline set for the return of overpaid vratitelného
started to run to the effective date of this Act, the
during its return under the existing legislation.

(11) If the breach of the obligation to maintain confidentiality until the day
effective date of this Act, or if the infringement
in kind to the effective date of this Act, the
when imposing fines under the existing legislation.

(12) if the period for filing tax returns or reports, or
additional tax return or tax reports until the effective date of this
Act applies a tax increase under the existing legislation.

(13) if the period for filing proper tax claim in the day
entry into force of this Act shall apply penalties under existing laws
.

(14) taxes, whose original maturity date occurred before the date of
force of this Act applies interest in accordance with existing legislation
.

(15) Liens, whose range was defined before the effective date
force of this Act, shall be maintained with all
effects under current legislation after the coming into force of this Act.

(16) Arrears registered under the existing legislation the tax
entities that until the effective date of this Act expired without
legal successor or died without heirs, without there being the possibility
require payment of these arrears the guarantor shall expire on the date of acquisition
force of this Act and is not recorded on them.

(17) Revenue Stamps issued before the effective date of this Act
basis of the authorization in Act no. 337/1992 Coll., On administration of taxes and fees,
amended, remain in effect even after
date of entry into force of this Act.

§ 265
Repealing provisions


Repealed:

First Act no. 337/1992 Coll., On administration of taxes and charges.

Second Act no. 255/1994 Coll., Amending and supplementing Law no. 337/1992
Coll., On administration of taxes and fees, as amended.

Third Act no. 323/1996 Coll., Amending and supplementing Law no. 337/1992
Coll., On administration of taxes and fees, as amended.

Fourth Decree no. 299/1993 Coll., Which empower local financial institutions
to pardon tax accessories.

Fifth Decree no. 209/2003 Coll., Amending Decree no. 299/1993 Coll.
Which empower local financial authorities for remission of taxes
accessories.

6th Decree no. 25/1994 Coll., As the implementation of tax registration and transfer taxes
their recipients.

7th Decree no. 95/2001 Coll., Amending Decree no. 25/1994 Coll., On
form of implementation of tax registration and transfer taxes to their recipients.
PART SIX



EFFICIENCY
§ 266

This Act comes into force on 1 January 2011.

Pp. Nemcova vr
Klaus vr

Fischer vr

Selected provisions of amendments


Art. IV of the Act no. 458/2011 Coll.
Transitional provisions


First


Canceled
Second If the period for filing proper tax claims, or
additional tax claims before the effective date of this Act shall apply
fine for late tax claims under current legal regulations
.

Art. XXII legal action no. 344/2013 Coll.
Transitional provisions



First Management or other practices in tax administration, which were initiated before
effective date of this statutory measure of the Senate completes
by Act no. 280/2009 Coll., The Tax Code, as in force prior to the date of acquisition
the effectiveness of this statutory measure of the Senate.

Second The tax administrator will establish an ex officio tax information mailbox
tax entity, which is the effective date of this statutory measure of the Senate
disclosure data box, not later than 3
months after the effective date of this statutory measure of the Senate.

Third In the event that the deceased died before the effective date
this statutory measure of the Senate, shall apply to move its tax obligations
provisions of § 239 and § 245 of Act no. 280/2009 Coll., The Tax Code, || | as in force before the effective date of this statutory measure
Senate.

Fourth In the event of the termination of a legal entity before entering into
effect of this statutory measure of the Senate, shall apply to the transition
tax provisions of § 240 and § 245 of Act no. 280/2009 Coll., Tax
Regulations, as in force before the effective date of this
statutory measure of the Senate.

Fifth Unless otherwise stated, refer to the facts, circumstances, relationships
entities, objects, rights and obligations of the private rights under the law
regulations effective before the effective date of this statutory measure of the Senate
effective date of this statutory measure of the Senate
same provisions of the Act no. 280/2009 Coll., as amended, effective from the date of entry into force of this
statutory measure of the Senate, such as the fact
ratios, relationships, subjects, objects, rights and obligations
private rights under the law effective from the date of entry into force of this
statutory measure of the Senate, which they are by their nature and purpose
earliest.

Art. VII of the Act no. 267/2014 Coll.
Transitional provisions


First Management or other practices in tax administration, which were initiated before
effective date of this Act shall be completed pursuant to Act no. 280/2009 Coll
., In the wording effective prior to the effective date of this Act
.

Second If there is a failure in kind
before the effective date of this Act shall apply when imposing a fine under Act No.
. 280/2009 Coll., As amended effective prior to the effective date of this Act
.

Third Apply for remission of the penalty is only possible if penalties arising from
effective date of this Act.

Fourth Apply for a waiver of default interest or the interest of the deferment amount can
only if the interest earned from the effective date of this Act.

Fifth By prescribing interest deferment amounts arising prior to the date
force of this Act may be waived under current legal regulations
.

6th If the procedure was to remove doubts commenced before the effective date
force of this Act, shall be considered such a procedure for the purposes of § 254a
Act no. 280/2009 Coll. Launched after the effective date of this Act.

1), § 19 and 20 of the Civil Procedure Code.

2) For example, Act no. 273/2008 Coll., On the Police of the Czech Republic, as amended
Act no. 41/2009 Coll., Act no. 185/2004 Coll., On Customs Administration of the Czech
Republic, as amended.

3) For example, § 7 of the Act no. 219/2000 Coll., On the property of the Czech Republic and
its representation in legal relations.

4) § 2 and 11 of the Act no. 227/2000 Coll., On electronic signature and change
some other laws (Electronic Signature Act), as amended
Act no. 440/2004 Coll.

5) Act no. 300/2008 Coll., On electronic acts and authorized conversion of documents
.

6) Act no. 29/2000 Coll., On postal services and on amending some laws
(Postal Services Act), as amended.

7) § 8 of the Criminal Procedure Code.

8) § 38 par. 3 point. c) Act no. 21/1992 Coll., on Banks, as amended
Act no. 126/2002 Coll.

9) For example, Act no. 552/1991 Coll., On state control, as amended
amended, and Act no. 320/2001 Coll., On financial control in
public administration and amending certain laws (financial control Act)
amended.

10) Art. 37 par. 4 of fundamental rights and freedoms.

11) Act no. 273/2001 Coll., On the rights of national minorities and

Amendments to certain laws as amended by Act no. 320/2002 Coll.

12) Act no. 155/1998 Coll., On sign language and amending other laws.

13) § 2 of the Act no. 412/2005 Coll., On protection of classified information and security competence
.

14) For example, § 7 para. 1 point. f) of the Act no. 3/2002 Coll., on freedom
religion and status of churches and religious societies and
amending some laws (Act on churches and religious societies).

15) Decree no. 142/1994 Coll., Laying down the amount of interest on
arrears and default charges according to Civil Code, as amended
Government Decree no. 163/2005 Coll.

16) For example, § 56 par. 5 of the Commercial Code, § 8. 1 point. a)
Act no. 357/1992 Coll., on Inheritance Tax, Gift Tax and Real Estate Transfer
, as amended by Act no. 322/1993 Coll.

17) Act no. 119/2001 Coll., Laying down rules for cases
concurrent execution of decisions.

18) For example Act no. 119/2002 Coll., On firearms and ammunition and
amending Law no. 156/2000 Coll., On verification of firearms, ammunition and pyrotechnic articles
and amending Act no. 288/1995 Coll., on
Firearms and ammunition (Firearms Act) as amended
Act no. 13/1998 Coll., and Act no. 368/1992 Coll., on administrative | || charges, as amended, and Act no. 455/1991 Coll., on
Trades (Trade Act), as amended
regulations (arms Act), as amended.

19) § 92 and 93 of the Act no. 256/2004 Coll., On Capital Market
amended.

20) Act no. 20/1987 Coll., On state monument care, as amended
regulations.

21) Act no. 122/2000 Coll., On protection of museum collections and amending
some other laws, as amended.

22) Act no. 71/1994 Coll., On the sale and export of cultural values ​​
amended.

23) § 336a paragraph. 2 of the Civil Procedure Code.

24) § 175b Civil Procedure.

25) § 462 of the Civil Code.

26) § 11 of Act no. 219/2000 Coll., As amended.

27) § 190 of the Act no. 182/2006 Coll., On bankruptcy and its solutions
(Insolvency Act).

28) § 200j up to 200 meters of Civil Procedure.

29) § 6 of Act no. 243/2000 Coll., On Budgetary Allocation of revenues from certain taxes
local government units and some state funds (the Act on
budgetary allocation of taxes), as amended.