Taxes
25 March 2021

Deadline for filing the income tax return remains (for now) unchanged

Deadline for filing the income tax return for 2020 remains despite pandemic situation unchanged and elapses on 31 March 2021.

Marianna Dávidová

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With the forthcoming statutory deadline for filing the income tax return questions arise whether this deadline will be extended without the obligation to file the announcement on the filing deadline extension.

Based on the currently available information the filing deadline will not be automatically extended. The extension process should however be simplified for some taxpayers.

During the current meeting of the National Council the Amendment of Act No. 67/2020 Coll. on certain extraordinary measures in the financial area in connection with the spreading of a hazardous infectious human illness COVID-19 (Lex Corona) is being discussed in the shortened legislative procedure which should simplify the process of filing the deadline extension announcement with the Tax Authorities. Taxpayers that are not obliged to communicate with the Tax Authorities electronically could file the deadline extension announcement via e-mail without the obligation to deliver it also in a paper form.

Due to the current interruption of the Council’s meeting the Amendment in question should be discussed on 30 March 2021. It may therefore happen that this year the proposed simplification will not be usable in practice.

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