Main information
If the course of the tax proceedings requires so, the tax administrator sends the client a notice to prove the facts necessary for the correct determination of the tax.
This applies to you if
You are subject to proceedings under the Tax Code.
When to use this service
Within the deadline specified in the notice to prove the facts received by the client.
Vyřízení služby - elektronicky
What you need if you are using this service
None
Where and how to solve this service
The tax administrator's notice can be replied to:
Electronic addresses of the Czech Financial Administration authorities are listed on the website of the Czech Financial Administration.
How much will you pay
None
Vyřízení služby - osobně
What you need if you are using this service
In case of an oral hearing, it is necessary to prove your identity with an identity card or authorisation to act on behalf of the client in the case.
Where and how to solve this service
With the tax administrator who issued the notice to prove the facts, unless otherwise stated in the notice. The reply can be sent by post to the address of the tax administrator or its territorial office, which is specified in the notice.
How much will you pay
None
Additional information
What is the benefit of this service
The benefit of the service is the correct determination of the tax, in case of proving the facts under examination by the client in the amount claimed by the client.
Appeal options
An appeal against the notice to prove the facts cannot be lodged separately.
Legislation
Sanctions
No penalty is directly imposed for non-compliance with the notice, but the client is exposed to the risk of not bearing the burden of proof in tax proceedings and the associated possibility of determining tax according to aids or determining tax to the client's disadvantage by means of evidence.
Frequently asked questions
None