Changes in the waiving of fines for control statement and tax sanctions

Changes in the waiving of fines for the control statement 

The changes react to the amendment to the VAT Act effective as of January 2023. This is mainly a modification of situations where a fine can be imposed at half the regular amount. The addition of “substantive conditions” appear to be a more fundamental change. The tax administrator is now entitled to also take into account the nature, intensity or other circumstances that led to the fine in the decision-making process as part of the assessment of the scope of the waiver. The instruction in the wording of the latest amendment can be found here. 

Changes in the waiving of tax sanctions – tax accessories 

From 1 February 2023, the new instruction GFŘ-D-58, which replaced instruction GFŘ-D-47, resolves the problem of waiving tax sanctions. The main change is in particular the extension of the areas in which the tax administrator is entitled to take into account the nature, intensity or other circumstances which led to the imposition of the sanction in the context of assessing the scope of the waiver. The tax administrator can now assess the factual reasons that led to, for example, to the additional assessment of the tax and the related penalty. On the basis of their assessment, the waiver can be rejected or reduced. The full text of the instruction can be found here. 

If interested, we are ready to discuss your particular situation and provide you with related assistance.   

Authors:

Martin Průša, Tax Senior
Pavla Polanská, Tax Manager