Application for the remission of levy and penalties imposed for the breach of budgetary discipline

Main information

Natural and legal persons or organisational units of the state, which have been assessed a levy for the breach of budgetary discipline and a penalty for delay in payment of the levy, may apply to the General Financial Directorate (hereinafter also referred to as “GFD”) for their remission through the tax office that imposed the levy or penalty. The GFD may remit all or part of the assessed amounts of levies and penalties for reasons worthy of special consideration.

The GFD has set out uniform rules for the assessment of requests for the remission of levies for the breach of budgetary discipline or penalties for delay thereof in Guideline D. The current Guideline can always be found on the website of the Financial Administration of the Czech Republic.

This applies to you if

You have been found by the relevant tax office (or, in the past, by the relevant Office of the Regional Council of the Cohesion Region) to have breached budgetary discipline and have been assessed a levy or late payment penalty for this breach.

When to use this service

A natural or legal person or an organisational unit of the state, which has been assessed a levy for the breach of budgetary discipline or a penalty for delay in payment of the levy, may submit an application for remission of the levy or penalty no later than within 1 year from the date of the legal force of the payment assessment by which the levy or penalty for which remission is requested was assessed.

Vyřízení služby - osobně

What you need if you are using this service

A free-written application with the following requirements:

• specification of the payment assessments for the levy or penalty for which remission is requested,
• stating the reasons for remission.

Where and how to solve this service

A tax entity may submit the application for the remission of a levy for the breach of budgetary discipline or a penalty for delay in the payment

• in person at the relevant tax office (in written form or verbally in the protocol),
• in written form by post to the address of the relevant tax office.

The competent tax office completes the submitted application with the necessary documents and forwards it with the file to the General Financial Directorate, which will expertly assess the entire case and issue a decision on the submitted application. The decision of the General Financial Directorate is delivered to the taxpayer by data mailbox, or, if the taxpayer does not have a data mailbox, by registered mail.

How much will you pay

An application for remission of the levy imposed for the breach of budgetary discipline and an application for the remission of penalty for the late payment of the levy for the breach of budgetary discipline are each subject to an administrative fee of CZK 1,000.

The administrative fee should be paid to the bank account of the General Financial Directorate: Account number: 13717-77628031 / Bank code: 0710

When making the payment, please indicate the relevant variable symbol as follows:

• For individuals who are Czech citizens: use your birth identification number (RČ);
• For foreign individuals: use your specific taxpayer number (VČP), if assigned;
• For self-employed individuals: use your tax identification number (TIN; DIČ);
• For legal entities: use your company registration number (CRN; IČO).

An application for remission is exempt from the administrative fee if the amount of the levy (or penalty) requested to be remitted is three times or less than three times the prescribed fee amount, i.e. equal to or less than CZK 3,000.

Vyřízení služby - elektronicky

What you need if you are using this service

A free-written application with the following requirements:

• specification of the payment assessments for the levy or penalty for which remission is requested, and
• stating the reasons for remission.

Where and how to solve this service

The tax entity shall send its application for the remission of the assessed levy or penalty to the tax office that imposed the levy or penalty via:

• data mailbox,
• the Electronic Submissions for the Tax Administration (EPO) app, or
• the Tax Information Box (DIS+).

The contact details of the tax offices are available on the website of the Tax Administration of the Czech Republic.

The tax administrator (i.e. the competent tax office) completes the application with the necessary documents and forwards the application with the file to the General Financial Directorate, which assesses the entire case expertly and issues a decision on the matter. The decision of the General Financial Directorate is subsequently delivered to the taxpayer via data mailbox.

How much will you pay

An application for remission of the levy imposed for the breach of budgetary discipline and an application for the remission of penalty for the late payment of the levy for the breach of budgetary discipline are each subject to an administrative fee of CZK 1,000.

The administrative fee should be paid to the bank account of the General Financial Directorate: Account number: 13717-77628031 / Bank code: 0710

When making the payment, please indicate the relevant variable symbol as follows:

• For individuals who are Czech citizens: use your birth identification number (RČ);
• For foreign individuals: use your specific taxpayer number (VČP), if assigned;
• For self-employed individuals: use your tax identification number (TIN; DIČ);
• For legal entities: use your company registration number (CRN; IČO).

An application for remission is exempt from the administrative fee if the amount of the levy (or penalty) requested to be remitted is three times or less than three times the prescribed fee amount, i.e. equal to or less than CZK 3,000.

Additional information

What is the benefit of this service

On the basis of the filed application for remission, the amounts of the levy for the breach of budgetary discipline or the penalty for late payment may be partially or fully remitted.

If you have already paid the assessed amounts to the competent tax office, based on the decision of the GFD on their partial or full remission, you will ask your tax administrator (i.e. the competent tax office) for a refund of the remitted amount.

Appeal options

No appeal may be lodged against a decision of the General Financial Directorate concerning an application for the remission of a levy for the breach of budgetary discipline or a penalty for delay in the payment thereof.