CMS Expert Guide to the law and regulation of Covid-19 tax relief

Country-by-country comparison

Information provided by the IBA Taxes Committee members.

Information provided by the IBA Taxes Committee members.

Value Added Tax

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Corporate Income Tax

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  • In respect of other late tax filings, including the late filing of the control statements, taxpayers will not be subject to penalties, provided that they can demonstrate that the delay was caused by COVID-19 (for example, illness or quarantine in connection with COVID-19.

Social Security Contributions or Payroll Tax

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  • Although the final stages of the electronic reporting of revenues (ERR) will still be introduced from 1 May 2020, the tax authorities will be more lenient in cases of non-compliance where such non-compliance was demonstrably caused by COVID-19

Other relief measures

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  • The general deadline for filing the 2019 individual income tax return is 1 April 2020, however, no penalty and late payment interest will apply as long as the tax return is filed by 1 July 2020.
  • Taxpayers will benefit from a 75% reduction of the administrative fee for the deferral of tax payments or the payment of tax in instalments (i.e. the fee will be reduced from CZK 400 to CZK 100).
  • All taxpayers will be exempt from the second penalty of CZK 1,000 for a late filing of the control statement, without the need to demonstrate a connection with COVID-19.

Additional comments

  • Mexican government has a sample package from H1N1 2009 crisis, which can serve as reference for future relief measures.
  • All judicial activities are suspended until April 19th 2020.
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