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Deadline for Tax Assessment in Case of Supplementary Tax Return

In today's alert, we would like to draw your attention to the not entirely intuitive interpretation of the extension of the deadline for tax assessment when submitting an supplementary tax return ("STR") with a specific timing.

If the STR is submitted in the last month of the original deadline for tax assessment, the deadline is extended not only by one year but generally by two years.

The reason is the legal interpretation that the deadline is extended not only by the submission of the STR itself (by the first 12 months) but also by the subsequent notification of the decision on tax assessment according to the STR (by another 12 months), even if it is a conclusive tax assessment where the payment order is only filed in the record. The notification of the decision occurs in the month following the submission of the STR, i.e., again in the last 12 months of the extended deadline, which leads to the mentioned not entirely intuitive second extension of the deadline.

This interpretation was confirmed by representatives of the General Financial Directorate at the coordination committee meeting at the end of last year (available HERE).

If you are planning to submit an supplementary tax return and have the possibility to influence its timing, we recommend taking the described opinion of the financial administration into account.

If you have any questions, please contact the authors of the article or the EY team you are collaborating with.

Authors:

Jakub Tměj

Marek Šťastný