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Tax code

The Tax Code came into effect on 1 January 2011 and replaced the provisions relating to tax proceedings in Act no. 337/1992 Coll., on the Administration of Taxes and Fees. The most important changes that you should pay attention to include the obligation of the tax administrator to instruct the payer, newly prescribed deadlines, the obligation of the tax administrator to give reasons for their decisions, the exact rules for the tax inspection, fixed limits for penalties relating to late filing of tax returns, etc.

Considering the complexity of the Tax Code, it is certain that the changes will have an impact on all tax payers. We will help you understand the new conditions.