Česká verze
Table of content
The content of this page is part of the Single Digital Gateway (SDG) project of the European Union. More about the project
Main information about the service
If the course of the tax proceedings requires so, the tax administrator sends the client a notice to prove the facts necessary for the correct determination of the tax.
read moreDoes this apply to me?
You are subject to proceedings under the Tax Code.
Service outcome
Obtaining proof that is evaluated by the tax administrator as part of the taking of evidence process under Section 92 et seq. of the Tax Code.
Service benefit
The benefit of the service is the correct determination of the tax, in case of proving the facts under examination by the client in the amount claimed by the client.
When to address the service
Back to topWithin the deadline specified in the notice to prove the facts received by the client.
How to get the service
Where and how to solve the service electronically
The tax administrator's notice can be replied to:
- in the Online Tax Office (DIS+) app via Mojedane.cz,
- in the Electronic Submissions for the Tax Administration (EPO) app, or
- via data mailbox, or
- via email with a recognised electronic signature.
Electronic addresses of the Czech Financial Administration authorities are listed on the website of the Czech Financial Administration.
Could be solved via e-identity
Yes
Is the service charged when solving electronically
No
What you’ll need to provide
In case of an oral hearing, it is necessary to prove your identity with an identity card or authorisation to act on behalf of the client in the case.
Where to solve the service
With the tax administrator who issued the notice to prove the facts, unless otherwise stated in the notice. The reply can be sent by post to the address of the tax administrator or its territorial office, which is specified in the notice.
Is the service charged when solving in person?
No
Responsible Public Authority
|
Generální finanční ředitelství https://linked.cuzk.cz/resource/ruian/adresni-misto/21700851 |
Datová schránka: p9iwj4f |
Additional information about the service
Back to topSanctions
No penalty is directly imposed for non-compliance with the notice, but the client is exposed to the risk of not bearing the burden of proof in tax proceedings and the associated possibility of determining tax according to aids or determining tax to the client's disadvantage by means of evidence.
Communication language
Czech
Last checked at 21.06.2023
