In particular, taxpayers who have acquired some property in the past have submitted a real estate tax return. For whom only the coefficients have changed, he does not give the admission. The tax itself is valid until the end of May.
Who Gives The Confession
Real estate tax returns are provided by taxpayers who have changed the circumstances that are decisive for determining the tax. In particular, they are taxpayers who in 2018 acquired land, a taxable building or a housing or non-residential unit. The admittance must also be submitted by those who in the past have made an additions, additions or partially destroyed the immovable property if, as a result of these alterations, a change in the type or area of the land or the increase of the above-ground floors and the like occurred. Changes to the assessment of the tax are also the change of the parcel’s area on the basis of the renewal of the cadastral project. Beware that even part of a building or civil engineering, if completed and used, is subject to taxation.
Taxpayers who have donated, sold, or otherwise lost real estate may not submit a tax return in some cases, and it is enough for the tax office to report a change in ownership of the property in the form of a written notice. This option is only available to a taxpayer who has no real estate in the region. If there is any other real estate left in the county, you must file a partial tax return.
Who Does Not Need To Give The Admission?
On the contrary, the admission is not granted by those who have surrendered it in recent years and did not change the facts decisive for determining the tax. For example, if the municipality has increased its local coefficient, taxpayers may not be required to do so. This conversion is done automatically, and the new amount of tax is learned by decision, usually by a bulk prescriptive list or payment quote. The admission is then filed with the tax office in which the real estate is located. Who owns more real estate and all in one region, gives a confession to just one office. However, if a taxpayer has multiple properties, he gives more confessions, one for each region.
Until You Give The Admission
The deadline for filing the award ends on Thursday 31 January. But if the taxpayer fails to meet the deadline, he does not need to be fined immediately. Penalties do not start to run until the sixth working day after the expiration of the time limit and amount to 0.05% of the set tax for each subsequent day of delay, but no more than 5% of the set tax (maximum 300 thousand crowns). However, the fine shall not be imposed if the amount does not exceed INR 200.
How To Make An Electronic Submission
Taxpayers can choose how to submit their admissions in paper or electronic form. For example, business .com offers a clever, interactive tax return form for 2018 , which will make it easier to fill in and help with calculations. Admission can also be submitted through the Tax Portal , which, when filling in, “reports” and performs its own calculations and checks. However, who does not provide electronic signature, he / she has to submit a so-called e-form, which is generated by the system after the sending of the data message, within 5 days of filing.
Those who have access to a data mailbox must, in turn, submit a regular, additional or corrective real estate tax return electronically, in the required format. From the present day, however, an automatic fine of INR 2,000 does not apply to those who give the admissions electronically but do not do so. The tax administrator is first asked for real estate tax to file the admissions electronically. Only if they do not correct their mistake, they are liable to a fine of INR 2,000.
Until The Tax Is Paid
Most taxpayers have to pay the tax by Friday, May 31st. If the amount of the tax exceeds INR 5,000, it can be dealt with in two equal installments, with the first being paid by the end of May and the second until Monday 2 December. Different terms have farmers and fish farmers who have the first deadline for the amount of over 5,000 crowns shifted to Monday 2 September. The second deadline remains on December 2nd. If the tax is less than $ 30, you do not have to pay it. The taxpayer learns the amount of the tax from the tax post, which the financial administration will send again in April and May, or in the form of regular lists, which will be available for inspection by the tax authorities in May. Legal entities receive information about the amount of tax in the data box.
You Can Use SIPO For Tax
For several years, tax can also be paid through SIPO (concentrated collection payments to the population) . Whoever wishes to pay via SIPO must have a courier number assigned to the Czech Post, and must be assigned and taxed on his personal tax account for the tax period. In addition, he must complete the SIPO Real Estate Tax Notice . An integral part of the form is a document proving the assignment of a serial number (eg the document for the assignment of the serial number or the current SIPO payment document or the SIPO cashless payment schedule). The notification must then be delivered to the competent tax office by the end of January at the latest by the end of January of the taxable period from which the tax is to be paid through SIPO.
Payment Information Can Be Sent By E-mail
Whoever does not pay SIPO real estate tax and does not have a registered mailbox (for legal entities) can send the payment information via e-mail. Every year, they receive an e-mail message with full tax information before the first installment. This information contains similar data as is now shown on the payee, ie information about the amount of tax set, the amount of arrears / overpayments and tax payment data, including a QR code, allowing payment via internet banking or mobile payment applications.
If a taxpayer wants to use the service, he must send a request to the tax office by e-mail to send the data for the real estate tax to the tax office by mid-March at the latest. You can now download the application at enterprizes.com/ . Taxpayers who will use the service will no longer be sent a postcode.
Maturity date is the date on which the relevant tax office receives money on the account. In the case of delays, interest on late payments starts to run from the fifth day after maturity. The amount of interest for late payment corresponds annually to the repo rate set by the Czech National Bank, increased by 14 percentage points, valid for the first day of the relevant calendar half-year. However, interest on late payment shall not be paid and the taxable person shall not be obliged to pay it if it does not exceed a total of INR 200 for one tax year, one tax year or one calendar year for a single tax type.