The deadline for the filing of withholding and advance tax settlement is approaching

5. March 2019

Taxpayers must file the settlement of tax on income from dependent activity for 2018 within 2 months after the end of the calendar year, i.e. by 1st March, 2019. If the taxpayer submits the forms electronically, the deadline is 20th March, 2019. The form to be submitted is the “Declaration of the taxpayer liable to personal income tax from dependent activity” (in Czech “Vyúčtování daně z příjmů fyzických osob ze závislé činnosti”) . The attachment “Number of employees on 1 December 2018” (in Czech “Počet zaměstnanců ke dni 1. 12. 2018”) must be submitted together with the declaration. Another compulsory attachment for taxpayers who employed tax nonresidents is the “Přehled souhrnných údajů zaznamenaných na mzdových listech poplatníků uvedených v § 2 odst. 3 zákona o daních z příjmů” which is an overview of information stated in payroll lists of the taxpayers according to Arcticle 2 (3) of Income Tax Act. 

The time period for filing of the Declaration for tax collected by withholding is not stipulated by any provision in the Income Tax Act, and thus, the general provision stated in the Tax Code is to be followed - the declaration shall be submitted within 3 months after the end of the calendar year. If the declaration is linked to an obligation to pay the tax, the tax shall be paid by the last day of the time period given for the submission. Thus, the deadline for submission of the withholding tax declaration for 2018 is 1st April, 2019; the relevant form is the “Declaration of personal or corporate income tax withheld at a special rate” (in Czech “Vyúčtování daně vybírané srážkou podle zvláštní sazby daně z příjmů fyzických nebo právnických osob”). 

If the taxpayer is registered for this tax, the form shall be submitted even if the tax amounts to zero. Those who have data boxes must send the declaration electronically in the prescribed format. Taxpayers who employ tax nonresidents also have the obligation to submit the declaration of the taxpayer liable to income tax from dependent activity (with a small exception). 

In case of queries, please contact us

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