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On 8 March 2021, the government approved another, i.e. 16th, general pardon by the Minister of Finance, which postpones the deadline for filing tax returns and paying income tax by one month and waives, across the board, late charges and penalties for late filing of income tax returns. Tax returns in paper form can be filed without penalty until 3 May 2021 and in electronic form until 1 June 2021. Furthermore, the waiver of VAT on FFP2 respirators and respirators with a higher level of protection has been extended for another two months, i.e. until 3 June 2021, because, due to the current measures, the consumption of respirators is going up as well. More information here.
Lenka Kočerová | 8.10.2024
SAC: Liability of members of elected bodies for tax debts of a legal entity