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In connection with the extraordinary event – a tornado in the districts of Břeclav and Hodonín, the Finance Ministry published Financial Newsletter no. 26/2021 of 29 June 2021, which enables deferring some tax obligations. Deferral of tax obligations applies to taxpayers, who have their registered office or residence on the territory of administrative districts of municipalities with extended powers Břeclav and Hodonín, for which a state of danger was declared due to the extraordinary event (the tax administrator has the information about the residence and registered offices of entities, and the waiver therefore applies to them automatically) or who perform a majority of their activity on the territory of these administrative districts (this fact needs to be announced to the tax administrator).
More specifically, the following tax relief is involved:
Taxpayers, who have been affected by the natural element, but are outside the land register of the most afflicted municipalities, and the waiver of the finance minister therefore does not include them, may request the waiver individually.
Deferral of payment of social security premium for employers and self-employed persons affected by the tornado
Further help for entities affected by the tornado consists in deferral of social security payment. The Czech Social Security Administration will waive the penalty for late payment of obligatory social insurance for employers and self-employed persons from municipalities affected by the tornado, for the period of June to November 2021. The waiver of penalty automatically applies to employers and self-employed persons with permanent residence or place of performance of activities on the territory of administrative districts of municipalities with extended powers Břeclav, Hodonín and the municipalities of Blatno and Stebno in the district of Louny as of 24 June 2021. Employers and self-employed persons, who performed a majority of their activity in the mentioned areas as of 24 June 2021, will need to substantiate this fact for the respective local social security administration with a statutory declaration. The condition for waiver of the penalty is the payment of insurance premium by 31 December 2021 at the latest.