Pursuant to amendment to Act No. 530/2003 Coll. on Tax Administration (Tax Procedure Code), we would like to inform you about the institution of the “tax reliability index”.

The tax reliability index evaluates a tax entity on the basis of fulfilling its obligations to the tax office. The tax reliability index applies to all tax entities registered for income tax that have business income, such as legal entities with income from business and natural persons who have income from business or other self-employment activity. The tax reliability index is not available publicly. The financial administration will notify the entitlement to special tax regimes (benefits) only to reliable tax entities on the basis of meeting the criteria. The notification of special tax regimes shall be delivered by the financial administration to taxable entities electronically on the portal of financial administration.

The financial directorate shall grant reliable taxable entities these following special tax systems (benefits):

  • Settle on the place of performance of tax audit with the tax entity.
  • Compliance upon requesting the issuence to dispose of the subject of the lien.
  • The tax administrator shall send a notice regarding the amount and due dates of tax advances.
  • At the request of a taxable entity, the tax administrator shall permit a deferral of tax payment or payment of tax arrears.
  • At the request of a taxable entity, the tax administrator shall permit the payment of tax or payment of tax arrears in instalments.
  • At the request of a taxable entity, the tax administrator shall permit the payment of advances on income tax and motor vehicle tax under special regulations.
  • Within 15 days after the submission of the request, the tax administrator shall provide a confirmation of the status of the personal account.
  • Preference of variant operations in order to secure the payment of tax arrears before the commencement of tax enforcement process.
  • Preference for the performance of a local enquiry over a tax audit for the purpose of ascertaining the rightfulness of a claim for refund of excess VAT deduction.
  • Preparation of a partial protocol within the audit to determine the legitimacy of the right to refund the excess VAT deduction in the event that the respective provisions are met.
  • Determination of a period of at least 15 days in the tax administrator’s notification sent to the taxable entity regarding the performance of a tax audit or local enquiry.
  • Carrying out a local enquiry and an oral hearing on the day settled with the tax entity, with the exception of examining compliance with provisions on the use of ERP and tax supervision in the administration of excise taxes and enforcement proceedings.