Hlavní informace

If the course of the tax proceedings requires so, the tax administrator sends the client a notice to prove the facts necessary for the correct determination of the tax.

Týká se vás to pokud

You are subject to proceedings under the Tax Code.

Kdy službu řešit

Within the deadline specified in the notice to prove the facts received by the client.

Vyřízení služby

Co potřebujete pokud službu řešíte

In case of an oral hearing, it is necessary to prove your identity with an identity card or authorisation to act on behalf of the client in the case.   

Kde a jak službu řešit

With the tax administrator who issued the notice to prove the facts, unless otherwise stated in the notice. The reply can be sent by post to the address of the tax administrator or its territorial office, which is specified in the notice. 

Kolik budete platit

None

Doplňující informace

Jaký má služba benefit

The benefit of the service is the correct determination of the tax, in case of proving the facts under examination by the client in the amount claimed by the client.

Možnosti odvolání

An appeal against the notice to prove the facts cannot be lodged separately.

Legislativa

Sankce

No penalty is directly imposed for non-compliance with the notice, but the client is exposed to the risk of not bearing the burden of proof in tax proceedings and the associated possibility of determining tax according to aids or determining tax to the client's disadvantage by means of evidence.

Časté dotazy

None