The basic tax relief to income tax concerning seniors
The Financial Administration of the Czech Republic announced that they will not use the provision which prohibits seniors from applying the basic tax relief to income tax for the tax period 2013. The decision is based on a legal analysis of finding no. I.ÚS 2340/2013 of the Constitutional Court.
Individuals who could not claim the tax relief in the past can do so now in the following ways:
- At their employer who carried out the 2013 annual settlement (applicable only to persons who signed at their employer the 2013 tax payer income declaration where they claimed the relief unsuccessfully and did not submit the tax return on their own);
- By submitting the 2013 regular income tax return, unless they have already submitted it; or
- By submitting the supplementary tax return if the tax payer has submitted the 2013 tax return.
The dead-line for the above-mentioned steps is three years (under the tax code). The supplementary tax return can be submitted by the end of the month following the month in which the tax payer learned that the tax should be less than the latest known tax.
Detailed information can be found on the web pages of the Financial Administration of the Czech Republic (in Czech only).
