INSTRUCTIONS FOR DEFERRING TAX PAYMENTS
The GFD made available to the public its internal instructions for trying to unify the tax authorities’ decision-making and help avoid discretionary decisions by tax authorities regarding tax payment deferrals or splitting them into instalments within statutory boundaries. This measure should help avoid ungrounded differences in decisions on identical or similar matters.
If a tax entity makes a specific enough claim and manages to prove that there are economic or social grounds for a tax payment deferral as per the Tax Procedure Code, it has the right to have the deferral granted by the tax authority. If there are statutory grounds for the tax payment deferral, the tax authority’s discretion is limited. The tax authority will grant the deferral if other requirements are complied with, such as where decisive facts exist.
Other articles
KŠB poskytla právní poradenství při vstupu skupiny Enteria do skupiny Znakon
KŠB poskytla právní poradenství při prodeji 75% podílů ve společnostech Znakon, Znakon Asfalt a Znakon Servis jednomu z největších českých stavebních holdingů, pardubické skupině enteria.
KŠB Runs for a Good Cause
On Tuesday, 8 September three teams from KŠB took part in the eighth annual Good Will Run organised by the Olga Havel Foundation in Prague’s Hvězda Park. Proceeds from the entry fees will go towards supporting families facing difficult circumstances due to serious illness, loss of housing or domestic violence.
Richard Schmidt Joins KŠB, Strengthening Its Corporate Criminal Liability and Compliance Practice
KŠB expanded its team at the beginning of August with the arrival of attorney Richard Schmidt, who has extensive experience in criminal law, including corporate criminal liability and related compliance matters.
