The first month of the year is always associated with two tax returns, or with the two deadlines. Until the end of January, ie until Monday 31. 1. 2022, the financial administration must have real estate tax and road tax returns on its desk.
Real estate tax
Real estate tax returns are filed by taxpayers whose circumstances for determining the tax have changed. These are mainly taxpayers who in 2021 acquired ownership of land, a taxable building or a residential or non-residential unit.
The declaration must also be submitted by those who in the past carried out an extension, extension or partially liquidated the admitted real estate, if on the basis of these changes there was also a change in the type or acreage of land, or an increase in floors. The change decisive for determining the tax is also the change in the acreage of the plot based on the renewal of the cadastral register.
It’s time to file a real estate tax return until Monday, January 31 2022. The deadline for payment of this tax or its first installment then ends on May 31, 2022.
Real estate tax return:
Entrepreneurs have to submit this year road tax return until 31 January. Road tax however, unlike real estate taxes, they are not paid in advance, but retroactively.
Entrepreneurs can be late with a few days with the confession, as the penalty does not begin to accrue until the sixth working day. In case of delay, a fine of 0.05% of the set tax is paid, but if it does not exceed the amount of CZK 1,000, it will not be prescribed.
The taxpayer of the road tax is a natural or legal person who operates a vehicle registered in the Czech Republic and is registered in the technical card. The taxpayer can also be an employer who pays travel allowances to his own employees using his car in the course of his work, if the tax liability has not already arisen for the vehicle operator. If there is more than one taxpayer in one vehicle, they pay the tax jointly and severally.
Road tax return 2021
When to file a tax return and statements of income and expenditure of self-employed persons to the health insurance company and the Czech Social Security Administration this year? Use the calendar for 2022