Act No. 280/2009 Coll. Tax Code

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(valid from January 1, 2015)

280/2009 Coll.

ACT

of 22 July 2009

Tax Code

as amended by Act no. 30/2011 Coll. and Act no. 458/2011 Coll., Act no. 167/2012 Coll., legal action no. 344/2013 Coll. and Act no. 267/2014 Coll.

 

Parliament passed the Act of the Czech Republic:

 

PART ONE

INTRODUCTORY PROVISIONS

 

TITLE I

SCOPE AND PURPOSE OF ADJUSTMENT

 

  • 1

 

(1) This Act regulates the procedure of tax authorities, rights and obligations of taxpayers and third parties, they incur in tax administration.

(2) Tax Administration is a procedure designed to identify and correct determination of taxes, and securing their payment.

(3) The basis for the finding and determination of the tax is a tax return, report or statement (the “good tax claim”) and additional tax return, report or additional follow-up bill (the “additional tax claim”) by the taxpayer.

 

  • 2

 

(1) The administration of taxes are taxes that are receiving public budget or reducing the public budget income (the “repayment”).

(2) The public budget for the purposes of this Act

  1. a) the state budget, state financial assets or reserve fund government departments
  2. b) budget governing unit,
  3. c) the state budget of the Fund or the National Fund
  4. d) the budget of the European Union or
  5. e) the budget, of which it lays down the law.

(3) taxes for the purposes of this Act

  1. a) the sum of money which the law refers to as a tax, duty or fee,
  2. b) cash benefits, unless the law provides that the proceeds of his administration under this Act;
  3. c) cash benefits in the divided administration.

(4) The tax under paragraph 3 also includes a tax deduction, tax loss, or other means of taxation and the tax.

(5) Accessory tax means the interest, penalties, fines and costs if they are stored or generated by the tax law. Interest, penalties and fines for late tax claims following the fortunes of the tax.

 

  • 3

 

Tax liability arises at the moment when the events that are subject to tax under the law or facts establishing this obligation.

 

  • 4

 

This Act or its individual provisions shall apply if not covered by another law or tax administration.

 

TITLE II

BASIC PRINCIPLES OF TAXATION ADMINISTRATION

 

  • 5

 

(1) The tax administrator shall proceed in the administration of taxes in accordance with the laws and other legislation (hereinafter referred to as “law”). Act for the purposes of this Act shall include an international agreement which is part of the law.

(2) The tax administrator is competent only for those purposes to which he was by law or conferred by law, and the extent to which he was entrusted.

(3) The tax saving rights and legally protected interests of taxpayers and third parties (hereinafter referred to as “a person involved in the administration of taxes”) in accordance with the law and uses requiring the performance of their duties only those resources that is the least burden and still allow achieve the goal of tax administration.

 

  • 6

 

(1) Persons involved in tax administration have equal procedural rights and obligations.

(2) Persons participating in the administration of taxes and tax work together.

(3) The tax to persons participating in the tax administration to exercise their rights in relation to their act will provide them with adequate guidance about their rights and obligations when due to the nature of the act or be required by law.

(4) The tax is based, where possible, persons participating in the administration of taxes to meet. Officials are obliged to avoid rudeness in tax administration.

 

  • 7

 

(1) The tax administrator shall proceed without undue delay.

(2) The tax administrator shall proceed in order to avoid unnecessary costs to anyone. For reasons of economy may take a tax for various management tasks together. The file or from a decision issued on the basis of these acts must be clear to which obligations and what was the result of these acts.

 

  • 8

 

(1) The tax administrator shall evaluate the evidence in proving its discretion. The tax administrator reviews each piece of evidence separately and all evidence in their mutual relations, taking into account everything that the tax administration revealed.

(2) The tax administrator shall ensure that, when deciding factually identical or similar cases, avoid unwarranted disparities.

( 3 ) The tax is based on the actual content infringement or other facts relevant to the tax administration .

 

  • 9

 

(1) Tax administration is public. Persons involved in the administration of taxes and public officers are required under the terms of this or another law to keep confidential all matters relating to tax administration attention.

(2) The tax administrator continuously checks the preconditions for the emergence or obligations of persons involved in the administration of taxes and make necessary action to ensure that those obligations have been fulfilled.

(3) The tax administrator may collect personal data and other information, if needed for tax administration, and only to the extent that is necessary to achieve the objective of tax administration.

 

PART TWO

GENERAL MANAGEMENT DUTIES

 

TITLE I

TAX MANAGER AND PERSONS PARTICIPATING IN TAX ADMINISTRATION

 

Part 1

The tax

 

  • 10

 

(1) The tax administrator is the administrative authority or other public authority (hereinafter referred to as “public authority”) to the extent to which they have by law or under a law entrusted with responsibilities in the field of tax administration.

(2) The administrative body for the purposes of this Act, a body of executive power, authority local government body, authority and other legal or natural person, when they exercise responsibility in the field of public administration.

( 3 ) The tax authority has the capacity to be a party to civil proceedings in matters relating to tax administration and to that extent has sued 1 ) .

 

  • 11

The power to tax

 

(1) The tax administrator

  1. a) maintain fiscal control and other proceedings under the tax law,
  2. b) carry out search activities,
  3. c) monitors the implementation of obligations of persons involved in the administration of taxes,
  4. d) calls for the fulfillment of obligations
  5. e) provides for the payment of taxes.

(2) The tax authority for tax administration may establish and maintain registers and records of taxpayers and their tax obligations.

 

  • 12

Officials

 

(1) The tax administrator shall exercise their powers by a public official.

(2) Official person is an employee who is directly involved in exercising the power to tax, or a person authorized to exercise the powers of the tax law or under the law.

(3) Official person proves his entitlement to capacity in tax administration service card, if so provided by law or otherwise.

(4 ) About who , in this case a public official , the tax administrator person involved in the administration of taxes on request to . Official person at the request of the person involved in the administration of taxes shall give their name, professional or similar designation , and in which departments the tax administrator is included .

 

The local jurisdiction

  • 13 – § 15

 

(1) The local jurisdiction tax, unless otherwise provided, shall be governed

  1. a) a natural person’s place of residence, for purposes of tax administration, the place of residence of a natural person, the address of permanent residence of a citizen of the Czech Republic, or address of registered place of residence of foreigners, and if not so resident individuals to determine the place is meant to cover the the Czech Republic, where a natural person primarily resides
  2. b) a legal person of its head office, for purposes of tax administration established a legal person, the address under which a legal person registered in the commercial register or similar public register, or address, where the legal person actually resides, unless that person does not write to these registers .

( 2 ) If the taxable immovable thing is to manage taxes locally competent tax administration , in whose district the territorial scope of the immovable thing is .

(3) The charges concerned with the charging operation, the locally competent tax authority by a public authority which is competent to carry this out.

 

  • 14

 

(1) If the same thing a few of the local tax authorities carry out the management of them, at which the proceedings were instituted soon as possible if the relevant local tax authorities agree otherwise, other tax proceedings commence or terminate the proceedings commenced.

(2) Conflicts of jurisdiction between the local tax administrator shall decide the tax which they are closest together senior. If no such tax shall be determined by the local jurisdiction of the Ministry or another central administrative authority in whose jurisdiction the matter belongs (hereinafter referred to as “central authority”).

 

  • 15

 

The tax may be necessary to act outside the territorial scope of its circumference with respect to the taxpayer, the tax administration to the local jurisdiction.

 

  • 16

Changing the local jurisdiction

 

(1) If a change in the local jurisdiction, the tax administrator shall promptly forward the file on taxes that can be set or choose to enforce the tax, which is newly relevant, and inform the taxpayer promptly. In the same range to join this part of the file and extract from a personal tax account the taxpayer.

(2) Tax Administration performs yet competent tax administrator until the relevant part of the file is newly assigned to the competent tax authorities.

 

  • 17

Request

 

(1) Local tax authorities may appropriate the requested another tax matter jurisdiction of the same or lower level to perform tasks or sub procedure or other procedures, which alone could make it difficult or unnecessary expenditure of costs, or which could not perform at all.

(2) The requested tax performs the requested actions and acts to ensure the purpose of request, without delay or the reasons for which the request is not met.

(3) Disputes between tax authorities to perform the requested actions decided by the tax authorities which are closest together and requested her authority requesting tax.

 

  • 18

Delegation

 

(1) At the request of the tax body or on the initiative of the tax administrator may close together senior tax administrators to delegate local jurisdiction to tax administration to another materially relevant tax if it is reasonable or if the tax administration needed extraordinary expertise; against a decision on the delegation does not apply remedies.

(2) When changing the circumstances in which it was decided the delegation or circumstances decisive for determining local jurisdiction decides to tax administration, which has taken the decision to cancel, modify or confirm the delegation; if it could be a change in the local jurisdiction outside the perimeter of the territorial scope of the tax administrator decides instead close together senior tax administrator; against the decision not to exercise remedies.

 

  • 19

Attraction

 

(1) senior tax administrator may refer the matter to take place the child tax

  1. a) If the performance of tax administration required extraordinary expertise
  2. b) to remedy the omission of protection against slave tax,
  3. c) if the decision in the matter, which will have a major impact in the management of other taxpayers.

(2) A decision under paragraph 1 shall not apply remedies.

 

Part 2

Persons involved in the administration of taxes and representation

 

The taxpayer

  • 20

 

(1) The tax entity is a person of the taxpayer identifies the law as well as the person whom the law called the taxpayer or the taxpayer.

(2) The taxpayer has the rights and obligations concerning the proper identification and determination of the tax over the course of the period for tax assessment and tax payment period, which may require payment of arrears, even in cases where the taxpayer ceased to be.

( 3 ) The persons appointed under the Act, which carries out the obligations laid down by tax entities , especially the person administering the estate , trustee and liquidator shall have the same rights and obligations as a tax entity .

 

  • 21

 

(1) If the taxpayer’s organizational unit, which is to undertake the duties set out the tax law, in particular the collection, reduction or security taxes, and where they are stored to the necessary documents, this organizational unit payers cash, if so provided by law.

(2) For cash payers is locally competent tax person in whose territorial scope of the district is located.

(3) cash payers exercise the rights and obligations of the taxpayer, if the taxpayer’s conduct and the person authorized to act for cash payers contrary, it is crucial negotiations taxpayer.

 

  • 22

Third parties

 

Third party means a person other than the taxpayer, having rights and obligations in tax administration, or the rights and obligations are affected by the administration of taxes.

 

  • 23

Proof of identity

 

(1) A person involved in the administration of taxes is required at the invitation of officials to prove their identity.

( 2 ) proved the person involved in the administration of taxes on an official invitation of identity , the tax administrator may ask for it to be identified by the competent security force 2 ) and further operation in tax administration not to allow her time to establish his identity .

 

  • 24

Process capability

 

(1 ) A person involved in the administration of taxes in tax administration may act independently in the extent to which enjoys the full rights .

( 2 ) On behalf of the legal person is entitled to tax administration acts on its statutory authority , or a person who proves that he is authorized on its behalf by another law, one 3 ) .

(3) A legal person is entitled to instruct its employees or other individual who performs the activity of the legal person to act on its behalf before tax in the range of this remit. Proxy is a legal entity in tax administration is authorized to act on its behalf, may if granted by procuration to act independently.

(4) In the same case, the legal entity may simultaneously be just one individual. Where is the meeting statutory body requires joint action of several persons acting on behalf of any member of the governing body.

(5) Paragraphs 3 and 4 shall apply mutatis mutandis to conduct business on behalf of individuals.

(6 ) The provisions relating to legal persons shall apply mutatis mutandis to the state organizational unit or branch or other organizational unit of the business establishment of a foreign entity and the other entity to whom the law confers on the exercise of the rights and obligations of persons involved in the administration of taxes .

 

  • 25

Representative

 

(1) representative of persons involved in the administration of taxes is

  1. a) the legal representative of the individual or guardian ,
  2. b) appointed a representative,
  3. c) Agent,
  4. d) a common agent, or
  5. e) a common representative.

(2) represented by an agent shall not preclude the tax in cases where personal presence is represented necessary, acted the represented directly, or to ask him to perform some tasks. Representation is required to meet the challenge of the tax. About this meeting or call promptly notify the tax representative.

 

  • 26

The appointee

 

(1) The tax administrator shall appoint a representative

  1. a) a person who does not have full procedural capacity to act in the administration of taxes , unless a legal representative or guardian, or if they can not represent it ,
  2. b) a legal person who is not a person competent to act on its behalf, or if it is questionable who is authorized to do so,
  3. c) a person of unknown residence or headquarters,
  4. d) a person afflicted by temporary mental disorder which prevents her from tax administration to act independently, in these cases, the tax decisions based on expert medical opinion or
  5. e) a person to prevent another obstacle that stood in tax administration operations

If you do not opt ​​for an agent.

(2) appoint a tax representative of whom is the person to whom the agent provides the care, or other appropriate person. Decision on appointment of a representative tax administrator may issue only with the prior consent of the expected representative. If you can not appoint a representative as follows, suggests it from the list of Tax Advisers Chamber of Tax Advisors to request the tax administrator within 30 days of the request, with prior approval of the proposed representative is not required by the Chamber of Tax Advisors.

(3) The person can not be established, which may be reasonably considered to have such an interest in the outcome of the procedure, which justifies the fear that it will not properly protect the interests represented.

(4 ) Representation on the basis of the tax administrator shall expire if the appointed representative is no longer fully empowering or becomes ineligible to represent the loss of professional privileges.

(5) The tax cancels appointment of a representative on its own initiative or on application by a representative established or represented

  1. a) If the agent cares about protecting the rights or interests represented,
  2. b) if it appears that the representative has an interest in the outcome of the procedure, which justifies the fear that it will not properly protect the interests represented,
  3. c) if the reasons the provisions or
  4. d) other serious reasons.

The decision to cancel the appointment of a representative can not be appealed.

 

Agent

  • 27

 

(1) A person involved in the administration of taxes can select an agent, except in cases where a tax administration to do something personally.

(2) Power of Attorney is to tax effective from the time of application of this tax.

(3) Power of attorney is effective even against another tax following a change in the local jurisdiction to tax that performs operations on request, as well as to other tax authorities, if they lead to the case for which the proxy is exercised.

 

  • 28

 

(1) The Principal is obliged to define the scope and mandate, to show how the capacity, management or other procedures to apply full power.

(2) Unless the scope of authority defined or is not defined precisely, it will invite the principal tax administrator to adjust the power of attorney to the provisions of defects of administration shall apply mutatis mutandis. The deficiencies in defining the extent of power of attorney also notify the trustee.

(3) Power of attorney is effective against the tax until after the removal of defects. Effects of Agent submission made on the basis of defective power of attorney shall remain in force if there is to remove the defects within a specified period.

(4) If you opt for a new principal fiduciary, the moment of application of the new power of attorney for the tax power of attorney testified dosavadnímu Agents in the extent to which it was granted full power of new agents.

(5) The Commissioner, who is not domiciled or resident in an EU Member State, another State party to the Agreement on the European Economic Area or Swiss Confederation, is obliged to choose an agent for service of the registered office or place of residence in the Czech Republic, otherwise it will be for papers deposited with the tax effects of the delivery date of their release, in the case of decisions in other cases the date of the written copy.

(6) If the same case is the agent of the principal, the principal is crucial negotiations.

 

  • 29

Limitation of authority

 

(1) In the same case may also be elected only one representative.

(2) the Trustee, unless the lawyer or tax adviser (the “Advisor”) is not entitled to choose another agent, with the exception of agent for service pursuant to § 28 paragraph 5

 

  • 30

Joint representation

 

(1) arises if the taxpayer more common tax, shall be obliged to choose a common representative. If they do not challenge the tax office, they appoint a tax representative of the joint; § 26 shall apply mutatis mutandis.

(2) Decision on establishment of a common representative shall be delivered only to the agent, represented by the tax payers of the tax provisions of the common representative shall notify. Represented taxpayers against the decision on establishment of a common representative may not withdraw.

(3) For a joint agent to apply § 27 to 29 accordingly.

 

  • 31

Consultant

 

(1) The taxpayer or his representative may act to take on a consultant.

(2) If a consultant frustrating negotiations, the tax administrator, or if does not lead to the imposition of corrective or disciplinary fines, ruled by a consultant from further negotiations.

 

TITLE II

DEADLINES

 

  • 32

Specify the time limit to perform any act

 

(1) The tax administrator shall designate a person involved in the administration of taxes by the deadline for action in tax administration, where this is necessary and if it does not act.

(2) A deadline of less than 8 days can be granted only in exceptional cases for simple tasks and particularly urgent.

(3) If the tax imposed by the obligation to which it binds specific period of time, the instruction must be included in this decision and the legal consequences of failure to comply with this deadline, as regards the period shorter than 8 days, must also be justified by the length of this period, and even if the decision is otherwise justify.

 

  • 33

Counting time

 

(1) The period fixed by weeks, months or years commences on the day following the date of the event defining the beginning of the period and ends the end of the day, who with his naming or numerical designation as the day when the period started running . If such a day of the month falls on the last day of his last day.

(2) The period prescribed in days shall begin on the day following the date when the event defining the beginning of the period.

(3) the time period provided for less than one day is counted from the moment when the event defining the beginning of the period.

(4) falls to the last day falls on a Saturday, Sunday or holiday, the last day of the period the next working day, this does not apply if the period shorter than one day.

 

  • 34

The period for tax

 

If the day when the person involved in the administration of taxes made submissions, the date of the beginning of the period for issuing a decision or perform another act of the tax administrator or if the beginning of the period derived from this day, the period shall be suspended from the date of decision of the tax administrator calls person involved in the administration of taxes to cooperate, the fifth working day after the date on which cooperation will be required.

 

  • 35

Maintaining the limit

 

(1) The time limit is maintained, if not later than the closing date

  1. a) made by an act materially and local tax,
  2. b) lodged with postal service postal item containing a submission addressed to materially and locally competent tax administrator,

c ) given data message addressed substantively and local tax authority on the technical equipment of the tax administrator or technical equipment common to several tax authorities ( hereinafter referred to as ” technical device tax administrator “)

d ) report submitted data to the data box 5 ) materially and local tax .

In the case of a specified period of time shorter than one day, this time maintained, if desired act is done prior to its expiration.

(2) Unless the act is done objectively and local tax, the period maintained, if not later than the closing date of this act made a senior tax manager with another substance or the tax administrator.

(3) In case of doubt shall be retained for the period, unless proven otherwise.

 

  • 36

Extension of deadline

 

(1) The tax administrator shall allow for an important reason of any person involved in tax administration extend the deadline set by the tax, if the request for extension is made before its expiry, under the same conditions it is possible to extend the statutory deadline and, if so provided by law.

(2) The tax administrator shall comply with the first request for extension of time, unless the time limit laid down by law, and extends the period at least for a period to the date of application is left of the period for which extension is sought, unless it is requested for a shorter period .

(3) Where there is no tax decision until the period which is to be extended by request, or if there is no decision within 30 days from the date of receiving the request, the request was granted. If a decision has not been fully complied with the request is notified after the expiry of the period for which extension is sought end run end of this period so many days after notification of this decision, how many days remained at the time of filing the application within the stipulated period.

(4) The tax administrator may, at the request of the taxpayer or on its own initiative, extend up to 3 months time limit for filing the proper tax claims. If you are subject to tax as income subject to tax in abroad, the tax administrator at the request of the taxpayer, in justified cases, extend the deadline for filing tax returns up to 10 months after the reporting period.

(5) can not be extended, if the deadline, the law which connects the extinction law.

(6) A decision on the request for extension is not applicable remedies.

 

  • 37

Restoration period in the previous state

 

(1) A person involved in the administration of taxes is entitled to request the return of the tax period in the previous state.

(2) The tax administrator shall allow for an important reason the return deadline set by the tax law or tax administrator in the previous state if, before the application deadline has passed, and now the day of its expiration.

(3) A recovery period in the previous state must be filed within 15 days from the date when the reason ceased missed period.

(4) Restoration period in the previous state is not allowed when the last day of the missed deadline has passed more than 1 year, or as regards the period

  1. a) for the determination of tax;
  2. b) for payment of taxes or
  3. c) for filing the proper tax or claim additional tax claims.

(5) In the event that the request for the return period in the previous state upheld, the decision to justify.

 

  • 38

Protection against inaction

 

(1) A person involved in the administration of taxes is authorized to initiate close to the superior tax if the tax fails to procedures without undue delay, because

  1. a) vain statutory period has expired, in which the tax administrator to act
  2. b) failed to act within the deadline for the completion of an act usual in tax administration, or
  3. c) has not issued a decision immediately after it has been gathering materials necessary for the decision.

(2) If the conditions referred to in paragraph 1, impetus can be given if the tax has not issued a decision, although three months have elapsed from the date on which it was made against the person who filed the complaint, that person or the last act of a procedure in which the estimated failure relates.

(3) The closest senior tax incentive check and, if justified, shall order within 30 days after receipt of the tax administrator to rectify the situation. Fails to remedy the tax administrator within 30 days of receipt of this order, promptly remedies the closest senior tax manager and actions taken shall inform the person who lodged the complaint.

(4) does not find the closest senior tax incentive reason to, postponed it and the person who filed the complaint, shall notify within 30 days stating the reasons. If the reason for the rejection of complaints that the tax authorities have compiled evidence needed for decisions stated in the notice and information about which documents are still missing.

 

TITLE III

DELIVERY

 

Part 1

General provisions on notifications

 

  • 39

Methods of service

 

(1) The tax administrator served the document

  1. a) at a hearing or other act or
  2. b) electronically.

(2) it is not possible to effect service under paragraph 1 shall deliver it to the tax authorities by letter delivered

  1. a) the operator of postal services
  2. b) a public official charged with delivery or
  3. c) any other authority as required by law.

( 3) The postal service can deliver the document only if closed by postal contracts 6 ) is obtained by postal service obligation to deliver the package containing the document in a manner that is determined to deliver this Act.

 

  • 40

Delivery into their own hands

 

Into their own hands served the document, if

  1. a) the date of delivery is decisive for the beginning of the period specified by law or by the tax administrator,
  2. b) as provided by law, or
  3. c) to determine the tax.

 

  • 41

Service representatives

 

(1) If the person to whom the document is delivered, agents, deliver the documents to the representative only, to the extent of his power of attorney.

(2) Where a person whose ratios are affected by service of documents, to do something personally delivered the document to her and her representatives. The delivery day for the beginning of the applicable time limit is the concurrent delivery of such person and its representative day delivery of documents, whichever is later.

 

Part 2

Electronic delivery

 

  • 42

Service by the data box

 

A person who has made ​​available data box is delivered electronically by other legislation 5).

 

Part 3

Service by mail

 

  • 43

General provisions on the service by letter

 

(1) A person whom the document is delivered or its agent for tax administration (the “addressee”), as well as the person who receives the addressee for the document, the document can be delivered in an apartment in the place of business, at work or wherever will be caught.

(2) addressee or the person who receives a document for the addressee is obliged to call the person who delivers or document through which the document is delivered to prove their identity and provide other necessary information for delivery.

 

  • 44

Serving individuals

 

(1) A natural person shall be delivered to the address of its place of residence, the address recorded in the Population Register Information System, to which were to be served or the address of residence abroad.

( 2 ) the service of documents that relate to the business activity of a natural person , the relevant provisions on the service of legal persons . If not a natural person registered as an entrepreneur in a public register , it delivers the address of the place of residence.

(3) If an individual requests the tax on the service to another address in the Czech Republic, the document is delivered to this address.

(4) A document addressed to the addressee shall be delivered directly to the recipient. If the addressee of the document to be delivered into their own hands, at delivery reached, the document is saved and the addressee notifies the appropriate way to take it within 10 days of pick up.

(5) A document that is not delivered into their own hands, and whose receipt should be confirmed directly delivered to the addressee or another appropriate individual who is at the address for service or the surrounding area of ​​residence, if they agree with the fact that submits the document to the addressee. It is not possible to deliver this, the document is saved and the addressee notifies the appropriate way to take it within 10 days of pick up.

(6) A document that is not delivered into their own hands or whose acceptance is not to be confirmed by the addressee, it can also deliver to the house by inserting the addressee or other containers used or other appropriate place.

 

  • 45

Delivery of legal persons

 

(1 ) A legal person shall be delivered to the address of its registered office . Foreign legal person shall be delivered to the address of the branch or other organizational unit of its commercial branch established in the Czech Republic , where it relates to document the activities of the branch office or other organizational units .

(2) If a legal person shall request the tax on the service to another address in the Czech Republic, the document is delivered to this address.

(3) If the addressee of the legal person is entitled to accept the document a person authorized to act on behalf of the legal person. A document that is designed into their own hands, can deliver to any employees of a legal person or other appropriate individual who is in the place of delivery or staying nearby, if they agree with the fact that submits the document to the addressee.

(4) If, at the address for service of documents into their own hands or other documents, the assumption is also confirmed encountered a person authorized to accept the document under paragraph 3, the document is saved and the addressee notifies the appropriate way to take it within 10 pick up days. The document, which was picked up by the deadline, the tax may be delivered to the residence address of the person authorized to act on behalf of the legal person pursuant to § 24 paragraph 2, if the address of his place of residence unknown.

(5) For service to public authorities shall apply mutatis mutandis the provisions of paragraphs 1 to 4

 

  • 46

Saving documents

 

(1) The document is saved

  1. a) tax, the document is served, or tax, which was a delivery request, or
  2. b) the postal service if delivered through it.

(2) The notice to store documents that are inserted into the house used by the addressee or another mailbox or to another suitable place to ask the addressee to accept the document and give it the designation of the tax, the document is delivered to whom it is delivered, where and from whom and at what hours of the day the document is ready for pickup, while the addressee in writing to instruct on the legal consequences of not collected.

(3) no previous delivery attempt can save the document, if the addressee has requested in writing in advance of the person serving the document or through which the document is delivered, the storage of documents.

 

  • 47

Effects of delivery

 

(1) A document that is delivered into their own hands or whose acceptance to be confirmed by the addressee, the delivery time of receipt of the consignment, which includes service of documents, the addressee or another person authorized to accept documents by law.

(2) fail to collect the address stored in the document within 10 days of storage, the document is considered the last day of that period to be delivered, even if the addressee does not learn to save.

(3) If the addressee refuses to accept it considers this document to be delivered on the date of its adoption was denied, and document tax returns, while the addressee will learn the legal consequences of refusing cooperation. If you can not refuse to co-writing lessons to pass, you can leave the house used by the addressee or another mailbox or at another suitable place.

(4) If the stored document to be served by postal service, immediately notify the sender tax on expiry of deposit period.

(5) Documents in which vain deadline for their pick-up, throws a person performing home delivery to the addressee or other containers used, unless it excludes pre-tax. If no such mailbox, or if such addressee familiar with the contents of the document by the tax excluded, the document is sending tax returns.

(6) If the addressee to ensure that documents are not delivered to him after the lapse of time for their pick-up thrown in the house or used by another mailbox, this method of tax addressee familiar with the documents delivered previously excluded.

 

  • 48

Ineffective delivery

 

(1) address used by serious and unforeseeable reason not previously saved the document within the time limit to pick up, the tax administrator may request that the document delivered, a vote of ineffective delivery.

(2) The application must be submitted within 15 days from the date of delivery to the addressee of documents actually met, but no later than 6 months from delivery.

(3) Where a tax request justified, by a delivery inefficiency, or reject the application, the document is then considered delivered on the date of notification of the decision a vote of ineffective delivery.

 

Part 4

Special methods of delivery

 

  • 49

Delivery of public notice

 

(1) public notice, the document is delivered

  1. a) a person of unknown residence or registered office, if this person is a representative appointed pursuant to § 26 paragraph 1 point. c) as well as the person who is not known or
  2. b) in proceedings in which shall be delivered to large or indeterminate number of recipients.

(2) public notice put up the tax for at least 15 days on its official board and simultaneously publish it in a manner allowing remote access. Public Order contains a notice of where to save the document with her name and giving the pick-up.

(3) The document is delivered to the addressee on the date of the document collection. Fail to collect the addressee of a document served public notice within 15 days from the date of posting on the bulletin board tax, it shall document the last day of that period to be delivered.

(4) The public tax decree marked the day of its posting on the bulletin board and the day of its removal.

(5) When delivered to the persons referred to in paragraph 1 point. a) or mass předpisným list, publish a public notice issued under paragraph 2 at the request of the tax also municipal office of the addressee’s last known residence or registered office or local authority in whose territorial scope is subject to tax.

 

  • 50

Delivery of mass předpisného list

 

(1) If the law provides that tax the taxpayer předpisným massive tax list, make mass předpisný tax list for inspection for at least 30 days, indication of tax, as well as place and time when the mass předpisného can see the list, published tax public notice that you put up at least 30 days.

(2) The date of delivery of mass předpisného list shall be the thirtieth day after its disclosure.

(3) By consulting the list of mass předpisného taxpayer only disclosed the information relating to tax him down.

 

Part 5

Proof of delivery

 

  • 51

 

(1) Shipping documents are to be delivered into their own hands or the takeover to be confirmed by the addressee shall acknowledge receipt delivering a duly completed, which is a public document.

(2) The notification shall indicate where the chosen method of delivery and the circumstances that occurred during delivery

  1. a) the term tax, which delivers the document,
  2. b) the addressee and the address to which it is delivered,
  3. c) identification document to be served,
  4. d) the method of service
  5. e) information about the day and how to save the document if the document was saved, and the date when it was ready for pickup, if different from the date of deposit,
  6. f) the date of service of documents or the date of its return to the tax
  7. g) an indication of the date on which the refusal to accept the document, the method of instruction on the consequences of refusal and the reasons for the refusal

h ) the name and signature of the person who took the document , or the name of the person who refused acceptance thereof ; case of a person other than the addressee , indicating its relationship to the addressee , and if delivered personally shall also constitutes evidence of entitlement to receipt of the document for the recipient,

  1. i) the signature of the person who sent the addressee to accept the document or document imposed, confirming the accuracy of the information on the receipt and procedures for service, with the name.

(3) If the loss, destruction or damage of receipt, or if not properly filled, transmission may be by any other means, for example, the addressee of the procedure clear that he was delivered.

(4) If the officer does not deliver the document using a sealed envelope with a return receipt, proof of the service of the document into their own hands on a copy of the particulars under paragraph 2. a), f), h) and i).

(5) When delivered at the hearing, or other act made in the tax administration, demonstrates the service of a document into the hands of the signatures of officials and the addressee in the report. Effects of delivery will occur even if the addressee has refused to sign the Protocol. Refusal to sign and the reasons for such denial shall be recorded in the log.

(6) If the addressee can not acknowledge receipt of the document to be served to physical indisposition, signs with another adult as a witness and credited reason for which there can be no acknowledgment of receipt of the addressee, the signature of that person’s signature is replaced by the addressee.

 

TITLE IV

PROTECTION AND INFORMATION

 

Secrecy

  • 52

 

(1) Official and persons involved in the administration of taxes are bound to secrecy about what’s in tax administration learned about the situation of others. This does not apply to the taxpayer in respect of information obtained or used in the administration of its taxes.

(2) The taxpayer may tax or any other person involved in the administration of tax exempt obligations of confidentiality concerning the data relating to him, and data that were used in proving his responsibility in tax administration, data indicating the scope and purpose of the exemption. Expires if the taxpayer has no legal successor, or dies without an heir to, has the authority to waiver of confidentiality Minister of Finance.

(3) The obligation of confidentiality does not apply to information publicly known or available to the public from public administration information systems.

(4) breach of confidentiality is not generalized disclosure of information obtained during the administration of taxes, which does not relate to that person.

(5) Any breach of confidentiality does not provide the information officer

  1. a) an official or other person of the same tax for the exercise of its powers,
  2. b) an official person in performing duties in matters of archival or
  3. c) a person involved in the administration of taxes to the extent that they are its rights and obligations of tax administration affected.

 

  • 53

 

(1) A breach of confidentiality does not provide the tax information obtained in Tax Administration

  1. a) Ministry of Finance under the Act on Combating Money Laundering and Terrorist Financing Act or the implementation of international sanctions,
  2. b) Office for Protection of Competition in fulfilling reporting obligations in respect of public support provided by the tax administrator,
  3. c) the court in the case of

1) The proceedings conducted at the initiative of the tax body of the management of its taxes,

2) application of the law by the tax authorities in tax administration, or

3) data required for the purposes of maintenance decisions,

  1. d) an administrative authority which conducts the proceedings on administrative offenses, which relates to infringement in tax administration,
  2. e) Ministry of Labour and Social Affairs in the exercise of its powers and other social security institutions in exercising their jurisdiction in the case of data which may require these authorities to the extent necessary to carry out tasks within their competence,
  3. f) health insurance, if the data necessary for determining the payment of premiums for general health insurance, these insurance companies in the exercise of its statutory powers to require contributors who are taxpayers,
  4. g) the Supreme Audit Office, as well as other control authorities, if made within the scope of its powers under the control of the approved plan and control activities may check if the tax administration,
  5. h) of the Czech Statistical Office, in the case of data necessary for the purposes of compiling the national accounts of the European Communities to the management and statistical registers
  6. i) Chamber of Tax Advisors or the Czech Bar Association for disciplinary proceedings with its members, as well as the authority which appointed expert or interpreter for the management of its appeal,
  7. j) the competent public authority to discuss the claim under the law on liability for damage caused in tax administration exercise of public authority decision or maladministration,
  8. k) the Ombudsman if the investigation carried out under other legislation.

(2) A breach of confidentiality also does not provide the tax information obtained in the administration of taxes for purposes of criminal proceedings when requested by the prosecutor and the court indictment in connection with an explanation of the circumstances indicating that it was committed

  1. a) any of the offenses of tax and fee, which covers the breach in tax administration,
  2. b) the offense of which such notification, or report a crime
  3. c) the offense subsidy fraud, misrepresentation crime data relating to economic and property crime and damage the financial interests of the European Communities,
  4. d) any of the offenses against the exercise of public powers and public officers, one of the offenses of official persons, one of the offenses of bribery and the offense of obstructing an official decision, or
  5. e) an offense indicating counterfeit and altered money, forgery and falsification of public documents, illegal production and possession of the Great Seal seals and official stamps.

( 3 ) The tax authority has the obligation to notify under Law 7 ) , if the performance of its activities actually suggesting that it was committed one of the offenses listed in paragraph 2

 

  • 54

 

(1) The tax administrator shall provide information pursuant to § 53 of the purpose and scope defined by law. The extent of the information takes the form of tax administration by providing an official record or report.

(2) The tax administrator may provide information under § 53 of the procedure agreed in a written agreement between the tax, which collects information, and the relevant public authority.

 

  • 55

 

(1) The tax administrator creates the conditions for compliance with the duty of confidentiality. This also applies to access and protect data stored in electronic form.

(2) Persons who are acquainted with that provided by the tax, it can only be used for statutory purposes and are bound by the information regarding the obligations of confidentiality under this Act. To create conditions for the observance of confidentiality, the competent public authority, that the information requested.

(3) A breach of confidentiality shall also use information obtained during the administration of taxes for the benefit of bringing negotiations person required by this obligation or any other person or use such information for conduct that might cause someone harm.

(4) an official duty of confidentiality does not expire if the person ceases to participate in the exercise of the powers of tax authorities.

 

  • 56

Information obligation for the tax

 

(1) The tax administrator shall determine and publish

  1. a) the office hours for the public, which can in particular be made orally in the administration of or access to documents, and working for the tax, which is open registry tax,
  2. b) the electronic address of its filing, the form of technical data media reports, the format and structure of data messages, which is eligible to receive,

c ) a list of qualified certificates 4 ) officials or electronic mail address at which the list is ,

  1. d) other options to make filing through other technical means,
  2. e) the account numbers, which accepts payments and method of marking payments to these accounts by taxes, the management of his rights and
  3. f) the types of taxes that can pay by direct debit pursuant to the Act governing the payment or payment concentrated by operators of postal services and the conditions in which these payments must be observed.

(2) The tax administrator shall disclose information under paragraph 1 on its official notice board and in a manner allowing remote access.

(3) The tax administrator shall publish appropriate information on regulations relating to the scope of this tax, and information about their changes.

 

Provision of information to tax

  • 57

 

(1) Duty to provide information upon request to tax the public authorities and persons

  1. a) keep records of persons or things,
  2. b) provide the services to be subject to tax
  3. c) conduct proceedings in cases where the subject is subject to tax liability or
  4. d) obtain other information necessary for the administration of taxes.

(2) Health insurance companies are obliged to request the tax administration to provide data that are by law entitled to collect.

( 3 ) The banks , including foreign banks , savings and loan associations and credit institutions ( hereinafter referred to as ” payment service provider ” ) are required to request the tax administration to provide account numbers, information about their owners , the balance of cash accounts and their movements and figures on loans, deposits and deposits 8).

(4) postal operators are obliged to request the tax administration to provide data on postal items, postal orders and leased postal compartments, including on their recipients and tenant.

(5) Businesses providing publicly available telephone service are required to request the tax administration to provide information about the parties that collect publicly available telephone services.

(6) Publishers of periodicals are obliged to request the tax administration to provide the name and address of the client’s ad published on the label.

 

  • 58

 

(1) Public authorities and persons specified in § 57 are obliged to provide free of charge on request tax information provided, to the extent necessary for tax administration.

(2) Data referred to in paragraph 1 shall be provided individually or in the extent and manner agreed between the provider of data and the tax administrator.

(3) The tax information may require pursuant to § 57 only if it can not be obtained from official records, which he leads, the tax administrator may request necessary information from the persons referred to in § 57 only if they can not be obtained from another public authority.

 

  • 59

 

( 1) The Supreme Audit Office and other control bodies 9 ) transmit without a request to the competent tax information mentioned in the audit logs that are related to tax administration.

(2) Control authorities identified data will provide the tax authorities within 30 days of the inspection carried out by the findings.

 

TITLE V

DOCUMENTATION

 

Protocol

  • 60

 

(1) The oral traditions and negotiations in tax administration shall prepare the tax report.

(2) The tax administrator may take the action, which, by law shall draw up minutes, video or sound recording annexed to the Protocol; of this fact prior notice to persons who participate in this operation.

(3) The report must contain in particular

  1. a) the subject of negotiations,
  2. b) the place of meeting,
  3. c) dates of the beginning and conclusion of negotiations
  4. d) the designation of a tax official who carried out the act,
  5. e) data allowing identification of individuals who participated in the act,
  6. f) A description of the hearing,
  7. g) identification of documents and other documents cast an act or substance of the documents submitted for consultation
  8. h) provided guidance and expression of enlightened persons,
  9. i) proposals for persons who participated in the act, or their objections against the contents of the log,
  10. j) a statement of the tax administrator to put forward proposals or objections.
  • 61

(1) The protocol decisions are announced at the hearing.

(2) The decision announced at the hearing, calling on the recipient’s decision to exercise the right or to meet obligations, shall be served by passing a copy of the Protocol, this protocol does not contain the official stamp of the national emblem.

  • 62

(1) If the protocol dictated aloud, it should be read aloud before signing it and write that to happen, and indicate what it was before the signing of a repaired or otherwise changed. Crossed points must remain legible.

(2) The tax administrator shall record all observations logged things, proposals and objections raised by persons involved in the negotiations and logged their opinion on them.

(3) After marking all the proposals, reservations, express to them, repairs or changes in the protocol, which must be read aloud again, unless dictated aloud protocol, the protocol signed by the person involved in the negotiations and logged an official person.

(4) Refusal to sign and the reasons for refusal shall be recorded in the log. Refusal to sign in or out before signing the Protocol, without sufficient reason, does not affect the applicability of the protocol as evidence. It must be a person involved in the negotiations logged advance notice.

(5) The tax administrator shall send a copy of the signed protocol taxpayer if they attended meetings or also at the other person involved, if requested.

(6) The tax administrator corrects errors in the protocol in writing and numbers, and other obvious mistakes so that the original entry remains legible.

  • 63

Endorsement

(1) The major operations in tax administration that are not part of the report, the tax administrator shall prepare an official record, which captures the facts that are related to tax administration, found mainly oral communication, announcements, notes, telephone calls, content and other materials spisových .

( 2 ) The official record signed by an official person he has produced , indicating the time at which was the original , this does not apply if the official record is drawn up by the official responsible electronically in a manner enabling the identification and detection of changes in the contents of the official record .

File

  • 64

(1) Documents relating to the rights and obligations of the taxpayer is based on the file, which results in the relevant tax authorities. These documents are especially

  1. a) documents containing submissions
  2. b) A written copy of the judgment
  3. c) protocols,
  4. d) the official records.

(2) documents in the exercise of tax administration means the physical release, as well as a data message if it does not exclude the nature of things.

(3) The file also includes video and sound recordings.

(4) The paper is divided into

  1. a) by the fiscal management
  2. b) part of the recovery of taxes,
  3. c) a section on additional responsibilities in tax administration, which is a procedure,
  4. d) part of the search,
  5. e) section on the management of disciplinary fines.

(5) The individual parts of the file must contain a list of all documents which they are based; documents on file with the one in chronological order, shall be marked with individual serial numbers and are maintained under a common reference mark.

  • 65

(1) to search the file based

  1. a) documents which may be applied in proceedings as evidence if its disclosure of taxpayer frustrate or undermine the goal of tax administration, the purpose of operation or jeopardize the objectivity of evidence
  2. b) documents which may be used in determining tax aids such as the disclosure of taxpayer would jeopardize the interest of another taxpayer or other persons involved in the administration of taxes,
  3. c) the official records or reports submitted explanations unless they are used as aids
  4. d) documents used solely for tax administration.

(2) The documents founded in the search pursuant to paragraph 1. a) in this section can be left until an evaluation of evidence. In the case of evidence that are applied within the tax, they can leave the longest of the search to the start of discussion of tax audit report.

(3) The transfer of documents from the search part of the file to the appropriate parts of the file must be evident from the list of documents, which document, on file in the of the search, was transferred to that section, under which the serial number and what date.

Inspection of files

  • 66

(1) The taxpayer is entitled to the tax authorities to look into parts of the file relating to its rights and obligations that mark, with the exception of the search, under the same conditions, the taxpayer entitled to consult a personal tax accounts in the tax records of his tax obligations .

(2) The taxpayer is entitled to consult the list of documents contained in the file search. From such an inventory must be provided by the apparent content of individual documents.

(3) is not jeopardized the interest of another taxpayer or other persons involved in the administration of taxes or the goal of tax administration, tax administrator may, in justified cases, where it is necessary for the further conduct of the proceedings, allow insight into the search documents in the file.

(4) permission to see the file can be used during office hours for the public, if the tax will not allow access to the file during working hours outside of office hours for the public.

  • 67

(1) The tax on any purchases access to the file according to the case report or official record, stating which parts of the file to the taxpayer granted access.

( 2 ) blind persons will read the file . The tax administrator guides allow blind people to see the file and the request will also allow audio recording .

(3) At the request of the taxpayer takes the tax part of the file which can be seen, verbatim copies, copies, transcripts or proof of the facts contained therein and issue the taxpayer. At the request of the taxpayer’s tax also verify their compliance with the contents of the file. The acquisition documents and issue a verification clause endorse.

(4) In clause the verification of compliance with the file state tax

  1. a) whether the copy, duplicate or copy agrees literally with the original document from which it was acquired, and whether this document is the original, copy, copy or counterpart of and how many sheets or sheet is composed
  2. b) the number of sheets or sheet that contains the apostille,
  3. c) place and date of verification,
  4. d) the signature of officials and official stamp of the national emblem.
  • 68

(1) The tax administrator hiring competent public authority of the dossier, which concerns the subject of proceedings for which it is granted as provided in § 52 and 53

(2) The tax, which lent the file in the appropriate public authority, a loan for him to inspect the file, make excerpts and copies, and if there are serious circumstances, may require the temporary provision for the purposes of tax proceedings.

(3) A public authority which is part of the loan file, ensure compliance with the conditions of confidentiality, the borrowed documents from the file search will ensure compliance with the terms of this authority under § 66th

  • 69

Tax Information Box

(1 ) The tax , which is to the hardware, provides tax entity information collected in the file and personal tax account for this tax entity also via remote access in scope and structure , in which the information is collected in tax information box tax ​​entity , which is established on the technical equipment of the tax administrator .

( 2 ) The tax administrator shall publish a manner allowing remote access

  1. a) the fact that it is technically equipped for the establishment of tax information box ,

b ) the scope and classification of information soustřeďovaných tax information mailbox and frequency of updates,

c ) the conditions and procedure for access to tax information box ,

d ) identification of tax administrators , who collect information on the same technical equipment tax administrator .

( 3 ) To exercise jurisdiction over matters relating to tax information box is locally competent tax administrator pursuant to § 13 first paragraph

  • 69a

The opening and closing of tax information Clipboard

(1 ) The tax administrator shall establish or abolish tax information box within 15 days of receipt of the tax assessment.

( 2 ) The tax administrator shall establish ex officio tax information box tax ​​entity that has been made ​​available to the data box and which has not yet been established tax information box , without delay after the disclosure of the data box .

  • 69b

Inspection of the tax information box

(1 ) The right of access to tax information box is

  1. a) the taxpayer,
  2. b) a representative of the taxpayer, under the condition that the

1) authorized to represent the taxpayer in tax administration in unlimited extent in all the tax that collects information on the same technical equipment tax administrator, or

2) empowered to access tax information box.

( 2 ) The authorization for representation pursuant to paragraph 1 . b ) must be filed with the competent tax administrator ; § 29 paragraph 1 shall not apply.

( 3 ) access to tax information box can be based on log data through reports in the format and structure published by the tax

  1. a) signed by a recognized electronic signature or

b ) to verify the identity of the subscriber in a way that others can log into the data box.

TITLE VI

MANAGEMENT AND OTHER PROCEDURES

Part 1

General provisions on procedures and other procedures

Submission

  • 70

(1) An act of the person involved in the administration of taxes, aiming to tax.

(2) Submission is assessed according to the actual content and regardless of how it bears.

(3) The submission must be clear who is making what is covered and what is proposed.

  • 71

(1 ) Submissions may be made in writing or orally in the data message

  1. a) signed by a recognized electronic signature,

b ) data sent through the mail, or

c ) to verify the identity of the subscriber in a way that others can log into the data box.

(2) Written submissions and oral administration in the records must be signed by the person making the submission.

(3) Effects of administration has also made an act to tax the use of data messages without a recognized electronic signature or to use other transmission techniques that are eligible to receive tax if such filing within 5 days from the date when the tax administrator, confirmed or repeated manner specified in paragraph 1, this deadline can not restore the previous state.

(4 ) The tax shall publish a manner allowing remote access , which administration may be so in a way pursuant to paragraph 1 . c ) .

  • 72

(1) The application for registration, notice of change of registration data, the proper tax or claim additional tax claims may only be made on a form issued by the Ministry of Finance or the print output from a computer printer that has the information, content and layout of the data consistent with this a form.

(2) The forms and designated them annexes, which are part of the administration, may require only the information necessary for tax administration.

(3) pursuant to paragraph 1 may also be made in the data message structure, format and published by the tax authorities sent as specified in § 71 paragraph 1 or 3

(4) Where a taxpayer or his representative making available data box or a legal duty to have audited financial statements, is required pursuant to paragraph 1 only do data message format and structure published by the tax authorities sent the manner specified in § 71 para. 1 .

  • 73

(1) Filing shall be made to the competent tax authority.

(2) A service which is done through a data message using the remote access shall be taken on a technical device or through the tax data box tax.

(3) The tax administration to confirm the request made in writing or data message. In case of a data message sent to the technical device tax, the adoption of this device administration confirmed the appropriate time of receipt of this data report.

(4) Submission, which proceedings are brought, the one who did it, amend or withdraw until the tax authorities issued a decision in the matter. Withdrawal of the submission is not acceptable for filing, to which the person involved in the administration of taxes required by law, either directly, or to challenge the tax.

  • 74

Defects of administration

(1) If the filing defects for which is not eligible for consideration, or defects for which can not be expected to manage the effects of taxes, the tax administrator shall invite the person who made a submission to remove the defects identified by his order, and within that provides.

(2) It shall include instruction on the consequences associated with marked defects neodstraněním.

(3) the defects will be remedied in the submission deadline, the administration looks like it was done properly and on time. In the absence of defects removed by filing, filing becomes ineffective expiry of the deadline, as the tax takes the official record and notify the petitioner, notice is not necessary if the petitioner to call for removal of defects not made against any tax act.

(4) If the defect is only submission that the filing was done other than electronically, although it should be done electronically, staring at him as a submission without blemish; It applies only to the filing, in which this fact the tax administrator shall publish in a manner allowing remote access.

  • 75

Assignment

If the tax against which the filing was made or secured payment may hold proceedings in the matter, filing or payment shall be forwarded to the tax administrator and shall inform the petitioner.

  • 76

Language

(1) During the administration of taxes in question and documents shall be made in the Czech language.

(2) The documents written in any other language than Czech must be presented in the original text, and simultaneously translated into Czech language, if the tax fails to state that such a translation is not required, or that requires a certified translation, such a statement can make the tax on its official board for an indefinite number of documents in the future.

( 3 ) Anyone who does not speak the language of the proceedings , the right to an interpreter 10) registered in the register of interpreters hired by them at their expense .

(4 ) A citizen of Czech Republic belonging to national minorities , which traditionally long and live in the Czech Republic, 11) , the tax administrator the right to make submissions and to act in the language of their ethnic minorities . Unless the tax administration official person skilled in the language of a national minority , procure the interpreter citizen registered in the register of interpreters. Interpretation costs and costs of translation in this case, the tax administrator .

( 5) A hearing shall designate the tax authority at its own cost sign language interpreter by another legal regulation 12 ) . Deaf person who does not speak sign language, the tax administrator shall appoint a mediator who is able to communicate with it using the clear articulation. Deaf-blind person to be appointed under the same conditions mediator who is able to communicate with it using speech for deaf-blind .

  • 77

Exclusion of public officers

(1) officer from the procedure or other procedure for the administration of taxes excluded for bias if

  1. a) the subject of proceedings or other action or right or obligation to the people close to her,
  2. b) in the same case management or other procedure involved at a different level, or
  3. c) its relationship to the person involved in the administration of taxes or subject to other taxes raises doubts about its impartiality.

(2) A person involved in the administration of taxes is entitled to object to bias an official as soon as it learns. Officer shall immediately notify the official party standing at the head of the tax circumstances suggesting bias.

(3) Official person whose impartiality is reasonable doubt, may, pending a decision on whether it is excluded, to make things only in emergency operations.

(4) Whether the person is an official ruled out the official decides a person standing at the head of the tax, if it is excluded, determine the place of her other officer that is not excluded by the official person in the relationship of subordination. If such nepodjaté official, the official will ask the head of a person standing closest to the tax supervisor tax to the tax dožádal another to perform acts whose performance would be biased belonged to an official person, if the senior manager does not tax these operations alone.

(5) When in doubt about impartiality officials standing at the head of the tax administration will decide whether it is excluded, the closest senior tax administrator, in the event that the exclusion of the public officers, decide on the delegation under § 18 to another tax.

(6) The provisions of the preceding paragraphs shall not apply to an official standing at the head of central administrative authorities.

(7) The decision on whether the officer is excluded, the official shall be delivered to the person and the taxpayer. If any proceedings to whether the officer is excluded on the basis of the objections of another person involved in the administration of taxes, the tax administrator by the outcome of this procedure shall inform. A decision on whether the officer is excluded, is not applicable remedies.

(8) The provisions of paragraphs 1 to 4 and 7 shall apply to experts and interpreters accordingly.

Part 2

Procedures for the Administration of Taxes

  • 78

Search activity

(1) The tax authority searches and evidence and finds taxpayers fulfill their obligations in tax administration before and during the proceedings.

(2) Search operations are performed by the tax without interaction with the taxpayer.

(3) In the search business tax

  1. a) verifies the completeness of registration or registration of taxpayers,
  2. b) identify information relating to income, property and other facts relevant to the finding, determination and payment of taxes,
  3. c) collects and processes information and makes use of information systems in the range under § 9, paragraph 3,
  4. d) furnish the necessary explanations
  5. e) carry out local investigations.

(4) The tax that is not a local jurisdiction may conduct a local investigation and without request.

  • 79

Explanation

(1) The tax administrator in the search business obtains the necessary explanations to verify facts relevant to the goal of tax administration, if these facts can not be tested by another official procedure.

(2) Everyone is obliged to file a tax explanation, the explanation for denial shall apply by analogy to § 96 paragraph 2 to 4

(3) The explanations can not be used as evidence.

(4) to give explanations of the tax administrator shall prepare an explanation of the nature of the protocol or official record.

Local investigation

  • 80

(1) The tax administrator may make a local investigation. Under this procedure, in particular, tax searches and evidence examination conducted by taxpayers and other persons involved in the administration of taxes, as well as a place where it is due to end, the best local investigation.

(2) to implement local tax inquiry may invite a person whose presence is required as appropriate.

(3) The conduct of investigations by the tax administrator shall make the nature of the investigation report or official record.

(4) The tax administrator may make video or audio recording of facts documenting the course of action, as pre-inform the persons involved in this operation.

  • 81

(1) Official person conducting a local investigation in due time the subject of local investigation, especially in time of operation, the right of access to land, any operational buildings, rooms and places, including vehicles and shipping containers, the accounting records or other information even on technical data carriers, to the extent necessary to achieve the objective of tax administration. This right is also the case of dwellings which the taxpayer currently uses for business, it is necessary and can not find the relevant facts in another way.

(2) The tax administrator may make or request from the accounting records or other information or a copy of the statement, even on technical data carriers.

(3) To the extent necessary to verify entries on technical data carriers have the right to tax information on the use of computer technology and programs can use the software in which the information was acquired.

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