Excise tax
Excise tax payers are legal entities or natural persons as per Act no. 353/2003 Coll. Excise tax includes tax from mineral oils, alcohol and spirits tax, beer tax, wine tax and by-products, tax for tobacco products. Tax duty applies to the production of selected items in the Czech Republic or imports of selected items to Czech Republic. It further applies to the European Union tax area or imports of selected items to the European Union tax area.
January 2012
Monday 9.1.
- Tax payment for November 2011 (excluding excise duty on spirits)
Tuesday 24.1.
- tax payment for November 2011 (excise duty on spirits only)
Wednesday 25.1.
- Tax return for December 2011
- Return for claiming a refund of excise duty on heating oils, environmentally-friendly oil and other (technical) petrols for December 2011 (if a claim arose)
February 2012
Thursday 9.2.
- Tax maturity for December 2011 (except for spirit).
Friday 24.2.
- Tax maturity for December 2011 (only spirit).
Monday 27.2.
- Tax return for January 2012.
- Tax return to stake the claim to return the excise tax on furnace oil, green diesel oil, benzine and lubricating oil from January 2012 (if there is any claim).
March 2012
Monday 12.3.
- Tax maturity for January 2012 (except for spirit).
Monday 26.3.
- Tax return for February 2012.
- Tax return to stake the claim to return the excise tax on furnace oil, green diesel oil, benzine and lubricating oil from February 2012 (if there is any claim).
- Payment for January 2012 (excise duty on spirits only)
April 2012
Monday 9.4.
- Tax maturity for February 2012 (except for spirit).
Tuesday 24.4.
- Tax maturity for February 2012(only spirit).
Wednesday 25.4.
- Tax return for March 2012.
- Tax return to stake the claim to return the excise tax on furnace oil, green diesel oil, benzine and lubricating oil from March 2012 (if there is any claim).
May 2012
Thursday 10.5.
- Tax maturity for March 2012 (except for spirit).
Friday 25.5.
- Tax maturity for March 2012 (only spirit).
- Tax return for April 2012.
- Tax return to stake the claim to return the excise tax on furnace oil, green diesel oil, benzine and lubricating oil from April 2012 (if there is any claim).
June 2012
Monday 11.6.
- Tax maturity for April 2012 (except for spirit).
Monday 25.6.
- Tax maturity for April 2012 (only spirit).
- Return for May 2012
- Return for claiming a refund of excise duty on heating oils, environmentally-friendly oil and other (technical) petrols for May 2012 (if a claim arose)
July 2012
Tuesday 10.7.
- Tax maturity for May 2012 (except for spirit).
Wednesday 25.7.
- Tax maturity for May 2012 (only spirit).
- Tax return for June 2012.
- Tax return to stake the claim to return the excise tax on furnace oil, green diesel oil, benzine and lubricating oil from June 2012 (if there is any claim).
August 2012
Thursday 9.8.
- Tax maturity for June 2012 (except for spirit).
Friday 24.8.
- Tax maturity for June 2012 (only spirit).
Monday 27.8.
- Tax maturity for June 2012 (only spirit).
- Tax return to stake the claim to return the excise tax on furnace oil, green diesel oil, benzine and lubricating oil from July 2012 (if there is any claim).
September 2012
Monday 10.9.
- Tax maturity for July 2012 (except for spirit).
Tuesday 25.9.
- Tax return for August 2012.
- Tax return to stake the claim to return the excise tax on furnace oil, green diesel oil, benzine and lubricating oil from August (if there is any claim).
October 2012
Wednesday 10.10.
- Tax maturity for August 2012(except for spirit).
Thursday 25.10.
- Tax maturity for August 2012 (only spirit).
- Tax return for September 2012.
- Tax return to stake the claim to return the excise tax on furnace oil, green diesel oil, benzine and lubricating oil from September 2012(if there is any claim).
November 2012
Friday 9.11.
- Tax maturity for September 2012(except for spirit).
Saturday 24.11.
- Tax maturity for September 2012(only spirit).
Monday 26.11.
- Tax return for October 2012.
- Tax return to stake the claim to return the excise tax on furnace oil, green diesel oil, benzine and lubricating oil from October 2012 (if there is any claim).
December 2012
Monday 10.12.
- Tax maturity for October 2012 (except for spirit).
Thursday 27.12.
- Tax maturity for October 2012 (only spirit).
- Tax return for November 2012.
- Tax return to stake the claim to return the excise tax on furnace oil, green diesel oil, benzine and lubricating oil from November 2012 (if there is any claim).
Monday 31.12.
- Tax payment collected by tax withholding as per special rate of tax for November 2012