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Impacts of the Czech tax relief package on taxpayers (COVID-19)

Fines for late filing of VAT control statement at CZK 1,000 (VAT control statement is filed after the statutory deadline but before the tax authority issues an official request) are automatically waived.

5day penalty-free period for filing the return.

Fines for late filing of the VAT control statement >  individual waiver on the application will be possible.

Source: asbgroup.eu

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