Changes in relation to certain tax obligations.
- The taxpayer shall not be levied interest for the non-payment of tax, the difference between the tax or the tax advance, which became due in the period from 12 March 2020 to 31 December 2020, within the statutory period and amount, if the taxable entity pays or remits them not later than 30 June 2021. This Regulation shall not apply to interest on the amount of the tax deferral or on the amount of the permitted payment of tax in installments, as well as local taxes and the local fee for municipal waste and small construction waste.
- A fine shall not be imposed to the taxpayer who failed to file a tax return, report of the withheld and remitted tax advance payments on income from dependent activity or a report on the clearing of the tax and the aggregate income from dependent activities within the period of 12 March 2020 until 31 December 2020, provided that the taxable person subsequently fulfills this legal obligation not later than 30 June 2021. This Regulation shall not apply to local taxes and local charges for municipal waste and small construction waste.
- A fine shall not be imposed to the taxpayer for stating a higher income tax overpayment than the taxpayer should have stated in the income tax return filed within the period of 1 January 2020 to 30 September 2020. In the event where the taxpayer has the applied tax overpayment refunded, the taxpayer returns this difference by which the applied tax overpayment was reduced.