On 7 January 2021, the Finance Ministry of the Czech Republic issued a new decision on waiver of tax accessories in connection with the spreading of the SARS-CoV-2 virus (hereinafter the “Decision”). The finance minister decided that the fine for late submission of the road tax declaration for the taxable period of the year 2020 is waived, on the condition that the tax declaration is submitted by 1 April 2021 at the latest. At the same time, the late-payment interest incurred in the road tax for the taxable period of 2020 is waived, if the payment the interest relates to is paid by 1 April 2021 at the latest. In addition to the road tax accessories, the finance minister also waives the fine for late submission of the real estate tax declaration or partial tax declaration for the taxable period of the year 2021 in the Decision, on the condition that the tax declaration is submitted by 1 April 2021 at the latest.

According to the Decision, the class of tax entities, for whom the late payment interest relating to late payment of the road tax for the taxable period of the year 2020 is waived, if the payment the interest relates to is made by 1 April 2021 at the latest, is being extended (originally it was only for selected entities). All tax entities that will want to pay the road tax by 1 April 2021, do not need to announce the fact that a majority of their income in the reference period from 1 June 2020 to 30 September 2020 came from activities banned or limited by the government resolution on adopting emergency measures. After fulfilment of all conditions, selected tax entities will be able to pay this tax, with the option of waived late payment interest, by 16 August 2021 at the latest.