Michal Kopsa (AliaWeb)
Taxes and Accounting  |  January 23, 2013 11:33:57

Financial management of the Czech Republic published since 1 4th 2013 on its website, the bank accounts of the VAT (Press Release)

General Financial Directorate notes that the VAT has not yet fulfilled its obligation to provide tax to 28 February 2013 the numbers of all bank accounts used to their economic activity and chooses the one that will tax authorities published at www.daneelektronicky.cz

The amendment to the Law on Value Added Tax brought in the fight against tax evasion some changes that should be positively reflected in the legal certainty taxpayers. These changes are linked to a complex of measures, whose effect directed to achieving purity of the market to minimize unacceptable subjects gained a competitive advantage by reduced government revenue.

One of these measures is the obligation to communicate to the tax payers as a compulsory registration statement pursuant to § 96 of the Act on VAT numbers of all your accounts with payment service providers when they are used for economic activity. At the same time the payer to determine which of these his accounts will be published in a publicly accessible register of VAT payers in a manner allowing remote access. The tax authority will publish accounts from 1 4th 2013 and that in the "Register of taxpayers."

From that day will apply recipient of liability in the event that the recipient of the payment made to other than the published bank account of the supplier. From 1 4th 2013 can simultaneously payers (recipients of performance) will be able to published account of the provider of taxable supply validate remotely via the VAT register.Automatic verification of accounts along with verification of reliability payer will be included in the Tax Services Web portal, which is currently Financial administration is preparing and will be available in the first quarter of the 2013th

Prior to publication to notify the tax numbers of all their bank accounts used for business. This obligation concerns all VAT taxpayers, including those who have already been registered before 1 First 2013th Especially for them is now a topical issue.

For existing VAT, ie, registered before 1 First 2013, is enshrined in the Act 2 month deadline for "completion" registration data in question. Existing payers must all numberstheir bank accounts, used for economic activities, while the bank account selected for publication, notify the tax administrator no later than 28 Second 2013th

The current administration received the financial authorities is sadly evident that most existing taxpayers while announcement of bank accounts pending. Given that the statutory time limit running out, the General Directorate of Finance recommends that this issue payers pay increased attention.

Both bank accounts tax to communicate?

The current VAT payer is obliged to fulfill the above obligation, ie to make notification within 28 Second 2013 via form "Notice of change of registration information / application for cancellation of registration 'No. 25 5111 MFin 5111 - Pattern No. 1

The form is available on the website www.financnisprava.cz or directly at the link http://cds.mfcr.cz/sys/cds/scripts/tiskopisy/tiskopisy-pdf2013/5111_1.pdf

If the existing VAT payers in the end of February does not make the disclosure above, it is in law that the taxpayer determined to publish all their accounts at the tax payer records in the registration. These accounts first, then tax 4th 2013, publish (if they are indeed accounts belonging to the payer).This solution, however, assumes that the bank account for economic activity in the past during the registration procedure tax communicated and, moreover, does not relieve the taxpayer of liability for fulfillment of the obligation to notify all of their accounts used for economic activity, hence the announcement of changes in the registration data.

Taxpayers who are registered for VAT on or after 1 First 2013, communicated to the tax required to register, ie solely through the form "Application for registration for value added tax" No. 25 5104 MFin 5104 - Pattern No. 5 The application form is published on the website of Financial Administration of the CR www.financnisprava.cz Tax Forms tab (using the "Value Added Tax" - "Registration").

For electronic filing "Application for registration for value added tax" and "Notice of change of registration information / application for cancellation of registration" is currently possible to use the electronic submission of applications for financial management, called "EPO" on the Tax Portal by selecting the type of submission - " General document "where the completed form will be sent as an attachment to this submission. This applies to the commissioning of electronic filing to the registration procedure for the Tax Portal. It is possible to continue to be cited through the Central Registration filing space trade offices.

In Prague on 23 January 2013

Ing. Petra Homolová
spokesperson of the General Tax Directorate

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