Income tax registration of a legal person initiated by the tax administrator

Hlavní informace

If you are a newly established legal person, you are obliged to register for income tax on the date of your establishment.

If you are a legal person that does not have its registered office in the Czech Republic, you have this obligation:

• if you establish a permanent establishment in the Czech Republic, or
• if you commence an activity that generates income, or
• you have income from sources within the Czech Republic, or
• if you are authorised to carry out an activity in the Czech Republic that generates income.

If you are a legal person that is either a public utility or a community of unit owners, you only become liable to register when you start to carry out an activity that generates income or when you start to receive income.

However, if you do not submit an application for registration within the statutory deadline, the tax administrator will initiate the registration procedure ex officio, decide on your registration and assign you a tax identification number (TIN), if it has not already been assigned to you.

Týká se vás to pokud

You are a legal person that meets the conditions for registration, but you have not filed an application for registration within the legal deadline.

Vyřízení služby

Co potřebujete pokud službu řešíte

If your data mailbox has not been made available to you, the tax administrator will send you the registration decision by post.

Doplňující informace

Jaký má služba benefit

Remedy of the failure of the taxable entity to register for corporate income tax in the cases provided for by law.

Možnosti odvolání

You can appeal against the tax office’s decision on registration within 30 days from the date of delivery of the decision. The appeal shall be filed with the tax office that decided on the registration.

Sankce

A fine of up to CZK 500,000 may be imposed for failure to comply with the registration obligation.