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At the beginning of March, the Financial Administration updated the GFŘ-D-29 Guideline to excuse the fine for the failure to submit the control report. In the report, the number of reasons for excusing the fine in the fixed amounts of 10,000, 30,000 and 50,000 CZK was expanded.
If one of the listed reasons cannot be used, tax payers who were fined for missing the control report in 2016 can request a waiver to excuse two fines without reference to the cause of the mistake. It will be possible to request a waiver to excuse one fine in 2017.
The request to excuse the fine has to be submitted up to 3 months from day the payment assessment becomes final. Submitting the request has a suspensory effect. With the request, it is necessary to pay a management charge in the amount of 1000 CZK.