Main information

If you are a legal person registered for corporate income tax and you cease to meet the conditions for registration, you are obliged to apply for cancellation once the facts on the basis of which the legal person was registered have ceased to exist. If you do not apply for the cancellation of your registration within the specified period, the tax administrator will automatically cancel your corporate income tax registration.

This applies to you if

You are a legal person that was registered for corporate income tax with the tax administrator, you have ceased to meet the conditions for registration and you did not submit an application for the cancellation of registration within the statutory deadline.

When to use this service

None

Service settlement

What you need if you are using this service

If your data mailbox has not been made available, the tax administrator will send you the decision to cancel your registration by post.

Where and how to solve this service

None

How much will you pay

None

Additional information

What is the benefit of this service

Remedy of the failure of the taxable entity to comply with its legal obligation to request the tax administrator to cancel its corporate income tax registration.

Appeal options

You can appeal against the tax office’s decision on the cancellation of registration within 30 days from the date of delivery of the decision. The appeal must be filed with the tax office that decided on the registration.

Legislation

Sanctions

A fine of up to CZK 500 000 may be levied for failure to comply with the registration obligation.

Frequently asked questions

None