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Deadline for filing corporate income tax returns for non-standard tax periods

We have informed you about the deadlines for filing corporate income tax returns for standard tax periods HERE.

In today's alert we would like to focus on the deadline for filing a tax return for a period for which a tax return is filed. It is not a standard tax period, but e.g. a period preceding the decisive date of a merger or split of a business corporation for which a tax return has not yet been filed or a period preceding a change from a calendar to a fiscal year, if these periods last less than 12 months[1].

The Income Taxes Act states that in such cases, the tax return should be filed no later than 3 months after a certain specific date.

The above statutory filing deadline can generally be extended up to six months based on a request pursuant to Section 36 of the Tax Code.

We would like to draw attention to the fact that this deadline is not automatically extended by one month due to the electronic filing of the tax return, nor by three months if the taxpayer's financial statements are subject to a statutory audit.

We recommend paying close attention to the deadlines for filing the tax return, especially if the tax return is not filed for a standard tax period.

Finally, we would like to stress that the above brief commentary cannot replace a detailed tax assessment of a particular tax situation.

If you have any questions, please contact the authors of this article or the EY tax team with whom you regularly work.

Authors:

Ladislava Zamazalová

Karolína Mikešová

[1] See §38ma of Act No. 586/1993 Coll., on income taxes, as amended