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Main information about the service
Natural and legal persons or organisational units of the state, which have been assessed a levy for the breach of budgetary discipline and a penalty for delay in payment of the levy, may apply to the General Financial Directorate (hereinafter referred to as “GFD”) for their remission through the tax office that imposed the levy or penalty. The GFD may remit all or part of the assessed amounts of levies and penalties for reasons worthy of special consideration.
The GFD has set out uniform rules for the assessment of requests for the remission of levies for the breach of budgetary discipline or penalties for delay thereof in Guideline D. The current Guideline can always be found on the website of the Financial Administration.
read moreDoes this apply to me?
You have been found by the relevant tax office (or, in the past, by the relevant Office of the Regional Council of the Cohesion Region) to have breached budgetary discipline and have been assessed a levy or late payment penalty for this breach.
Service outcome
A decision on tax remission, which may include a refusal of the application, partial granting of the application or a full granting of the application.
Service benefit
On the basis of the filed application for remission, the amounts of the levy for the breach of budgetary discipline or the penalty for late payment may be partially or fully remitted.
If you have already paid the assessed amounts to the competent tax office, based on the decision of the GFD on their partial or full remission, you will ask your tax administrator (i.e. the competent tax office) for a refund of the remitted amount.
When to address the service
Back to topA natural or legal person or an organisational unit of the state, which has been assessed a levy for the breach of budgetary discipline or a penalty for delay in payment of the levy, may submit an application for remission of the levy or penalty no later than within 1 year from the date of the legal force of the payment assessment by which the levy or penalty for which remission is requested was assessed.
How to get the service
What do you need when solving the service electronically
A free-written application with the following requirements:
- specification of the payment assessments for the levy or penalty for which remission is requested,
- stating the reasons for remission.
Where and how to solve the service electronically
The tax entity shall send its application for the remission of the assessed levy or penalty to the tax office that imposed the levy or penalty via:
- data mailbox,
- the Electronic Submissions for the Tax Administration (EPO) app, or
- the Tax Information Box (DIS+).
The contact details of the tax offices are available on the website of the Tax Administration.
The tax administrator (i.e. the competent tax office) completes the application with the necessary documents and forwards the application with the file to the General Financial Directorate, which assesses the entire case expertly and issues a decision on the matter. The decision of the General Financial Directorate is subsequently delivered to the taxpayer via data mailbox.
e-Government portal
ePodáníCould be solved via e-identity
Yes
Is the service charged when solving electronically
Yes
The fee for electronically processed service
An application for the remission of a levy imposed for the breach of budgetary discipline is subject to an administrative fee of CZK 1 000. An administrative fee of the same amount (CZK 1,000) is also charged for a request for the remission of a penalty for the late payment of a levy for the breach of budgetary discipline.
An application for a remission is exempt from the administrative fee if the amount of the levy (or penalty) requested to be remitted is three times or less than three times the established rate of the fee, i.e. the amount of the levy (or penalty) requested to be remitted is equal to or less than CZK 3,000.
The administrative fee may be paid to the account number provided by the competent tax office upon request.
What you’ll need to provide
A free-written application with the following requirements:
- specification of the payment assessments for the levy or penalty for which remission is requested,
- stating the reasons for remission.
Where to solve the service
A tax entity may submit the application for the remission of a levy for the breach of budgetary discipline or a penalty for delay in the payment
- in person at the relevant tax office (in written form or verbally in the protocol),
- in written form by post to the address of the relevant tax office.
The competent tax office completes the submitted application with the necessary documents and forwards it with the file to the General Financial Directorate, which will expertly assess the entire case and issue a decision on the submitted application. The decision of the General Financial Directorate is delivered to the taxpayer by data mailbox, or, if the taxpayer does not have a data mailbox, by registered mail.
Is the service charged when solving in person?
Yes
The fee for in person processed service
An application for the remission of a levy imposed for the breach of budgetary discipline is subject to an administrative fee of CZK 1 000. An administrative fee of the same amount (CZK 1,000) is also charged for a request for the remission of a penalty for the late payment of a levy for the breach of budgetary discipline.
An application for the remission is exempt from the administrative fee if the amount of the levy (or penalty) requested to be remitted is three times or less than three times the established rate of the fee, i.e. the amount of the levy (or penalty) requested to be remitted is equal to or less than CZK 3,000.
The administrative fee can also be paid by affixing a stamp on the submitted remission application or at the cash desk of the relevant tax office.
Responsible Public Authority
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Generální finanční ředitelství https://linked.cuzk.cz/resource/ruian/adresni-misto/21700851 |
Datová schránka: p9iwj4f |
Additional information about the service
Back to topCommunication language
Czech
Last checked at 07.06.2023
