Tax calendar
January
Monday 11. - Excise tax
Tax maturity for November 2009 (except spirit).
Wednesday 20. - Income tax
Payment of the sum of personal income tax advances from dependent activity and office-holder´s emoluments for December 2009.
Monday 25. - Excise tax
Tax maturity for November 2009 (only spirit)
Tax return for December 2009.
Tax return to stake the claim to return the excise tax on furnace oil, green diesel oil, benzine and lubricating oil from December 2009 (if there is any claim).
Monday 25. - VAT value added tax
Tax return and tax for 4. quarter and for December 2009.
Collective statement for 4. quarter 2009
Monday 25. - Energic tax
Tax return and maturity of tax from natural gas, solid fuels, and electricity for December 2009.
Sunday 31. - Income tax
Payment of special rate withholding tax for December 2009.
Sunday 31. - Road tax
Tax return and tax for year 2009.
Sunday 31. - Real estate tax
Complete tax return or partial tax return for the year 2009.
Sunday 31. - Biopalivo
Announcement according to §3, sixth subsection of law No.86/2002 Coll.
February
Monday 1. - Income tax
Payment of special rate withholding tax for December 2009.
Monday 1. - Real estate tax
Subscription of declaration to claim nontaxable income and subscription of declaration for yearly advance payments settlement. Submission of the request for yearly settlement by the tax administrator.
Monday 1. - Road tax
Payment of the sum of personal income tax advances from dependent activity and office-holder´s emoluments for January 2009.
Account of the income tax of individuals (natural persons) from dependent activity including benefits in-kind for tax period 2009.
Monday 1. - Biopalivo
Payment of the sum of personal income tax advances from dependent activity and office-holder´s emoluments for January 2009.
Account of the income tax of individuals (natural persons) from dependent activity including benefits in-kind for tax period 2009.
Tuesday 9. - Excise tax
Tax maturity for December 2009 (except for spirit).
Monday 15. - Income tax
Tax return and tax for January.
Monday 22. - Income tax
Payment of the sum of personal income tax advances from dependent activity and office-holder´s emoluments for February 2010.
Wednesday 24. - Excise tax
Tax maturity for December 2009 (only spirit).
Thursday 25. - Excise tax
Tax return and maturity of tax from natural gas, solid fuels, and electricity for January 2010.
Thursday 25. - VAT value added tax
Tax return and tax for January 2010.
Thursday 25. - Energic tax
Tax return and maturity of tax from natural gas, solid fuels, and electricity for January 2010.
March
Tuesday 2. - Income tax
Subscription of special rate withholding tax for the year 2009. Payment of special rate withholding tax for January 2010.
Friday 12. - Excise tax
Tax maturity for January 2010 (except for spirit).
Monday 15. - Income tax
Quarterly advance payment of tax.
Report of payment intermediary.
Monday 22. - Income tax
Payment of the sum of personal income tax advances from dependent activity and office-holder´s emoluments for February 2010.
Thursday 25. - Excise tax
Tax return for February.
Tax return to stake the claim to return the excise tax on furnace oil, green diesel oil, benzine and lubricating oil from February (if there is any claim).
Thursday 25. - VAT value added tax
Tax return and tax for February 2010.
Thursday 25. - Energic tax
Tax return and maturity of tax from natural gas, solid fuels, and electricity for February 2010.
Monday 29. - Excise tax
Tax maturity for January (only spirits).
Monday 1. - Income tax
Payment of special rate withholding tax for February.
Tax return and tax for 2009 for those subjects who have no obligatory audit or a tax advisor.
April
Friday 9. - Excise tax
Tax maturity for February 2010 (except for spirit).
Thursday 15. - Road tax
Advance payment for 1. quarter 2010.
Tuesday 20. - Income tax
Payment of the sum of personal income tax advances from dependent activity and office-holder´s emoluments for March 2010.
Monday 26. - Excise tax
Tax maturity for February (only spirit).
Monday 26. - Excise tax
Tax return for March 2010.
Tax return to stake the claim to return the excise tax on furnace oil, green diesel oil, benzine and lubricating oil from March 2010 (if there is any claim).
Monday 26. - VAT value added tax
Tax return and tax for 1. quarter and for March 2010.
Collective statement for 1. quarter 2010.
Monday 26. - Energic tax
Tax return and maturity of tax from natural gas, solid fuels, and electricity for March 2010.
Friday 30. - Income tax
Payment of special rate withholding tax for March 2010.
May
Monday 10. - Excise tax
Tax maturity for March 2010 (except for spirit).
Thursday 20. - Income tax
Payment of the sum of personal income tax advances from dependent activity and office-holder´s emoluments for April 2010.
Tuesday 25. - Excise tax
Tax maturity for March 2010 (only spirit).
Tax return for April 2010.
Tax return to stake the claim to return the excise tax on furnace oil, green diesel oil, benzine and lubricating oil from April 2010 (if there is any claim).
Tuesday 25. - VAT value added tax
Tax return and tax for April 2010.
Tuesday 25. - Energic tax
Tax return and maturity of tax from natural gas, solid fuels, and electricity for April 2010.
Monday 31. - Income tax
Payment of special rate withholding tax for April 2010.
Friday 21. - Real estate tax
Maturity of the whole tax (payers with tax liability up to 5 000 Kč incl.).
Maturity of the first payment of tax (payers with tax liability higher than 5 000 Kč with the exception of payers who carry out agricultural production and fish husbandry as self-employed businessman - further called "self-employed farmers").
June
Wednesday 9. - Excise tax
Tax maturity for April 2010 (except for spirit).
Tuesday 15. - Income tax
Half-year or quarterly advance payment of tax.
Monday 21. - Income tax
Payment of the sum of personal income tax advances from dependent activity and office-holder´s emoluments for May 2010.
Thursday 24. - Excise tax
Tax maturity for April 2010 (only spirit).
Friday 25. - Excise tax
Tax return for May.
Tax return to stake the claim to return the excise tax on furnace oil, green diesel oil, benzine and lubricating oil from May (if there is any claim).
Friday 25. - VAT value added tax
Tax return and tax for May 2010.
Friday 25. - Energic tax
Tax return and maturity of tax from natural gas, solid fuels, and electricity for May 2010.
Wednesday 30. - Income tax
Payment of special rate withholding tax for May.
Tax return and tax for 2009 for those subjects who have obligatory audit or his statement is worked out by tax advisor.
July
Monday 12. - Excise tax
Tax maturity for May 2010 (except for spirit).
Thursday 15. - Road tax
Advance payment for 2. quarter 2010.
Tuesday 20. - Income tax
Payment of the sum of personal income tax advances from dependent activity and office-holder´s emoluments for June 2010.
Monday 26. - Excise tax
Tax maturity for May 2010 (only spirit).
Tax return for June 2010.
Tax return to stake the claim to return the excise tax on furnace oil, green diesel oil, benzine and lubricating oil from June 2010 (if there is any claim).
Monday 26. - VAT value added tax
Tax return and tax for 2. quarter and for June 2010.
Collective statement for 2. quarter 2010.
Monday 26. - Energic tax
Tax return and maturity of tax from natural gas, solid fuels, and electricity for June 2010.
August
Monday 2. - Income tax
Payment of special rate withholding tax for June 2010.
Monday 9. - Excise tax
Tax maturity for June (except for spirit).
Friday 20. - Income tax
Payment of the sum of personal income tax advances from dependent activity and office-holder´s emoluments for July 2009.
Tuesday 24. - Excise tax
Tax maturity for June (only spirit).
Wednesday 25. - Excise tax
Tax maturity for June (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 (if there is any claim).
Wednesday 25. - VAT value added tax
Tax return and tax for July.
Wednesday 25. - Energic tax
Tax return and maturity of tax from natural gas, solid fuels, and electricity for July 2010.
Tuesday 31. - Income tax
Payment of special rate withholding tax for July.
Tuesday 31. - Real estate tax
Maturity of the first tax payment (self-employed farmers with tax liability higher than 5 000 Kč).
September
Thursday 9. - Excise tax
Tax maturity for July (except for spirit).
Wednesday 15. - Income tax
Quarterly advance payment of tax.
Monday 20. - Income tax
Payment of the sum of personal income tax advances from dependent activity and office-holder´s emoluments for September 2010.
Friday 24. - Excise tax
Tax maturity for July (only spirit).
Monday 27. - Excise tax
Tax return for August.
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).
Monday 27. - VAT value added tax
Tax return and tax for August.
Monday 27. - Energic tax
Tax return and maturity of tax from natural gas, solid fuels, and electricity for August 2010.
Thursday 30. - Income tax
Payment of special rate withholding tax for August.
October
Monday 11. - Excise tax
Tax maturity for August (except for spirit).
Friday 15. - Road tax
Advance payment for 3. quarter.
Wednesday 20. - Income tax
Payment of the sum of personal income tax advances from dependent activity and office-holder´s emoluments for October 2009.
Monday 25. - Excise tax
Tax maturity for August (only spirit).
Tax return for September
Tax return to stake the claim to return the excise tax on furnace oil, green diesel oil, benzine and lubricating oil from September (if there is any claim).
Monday 25. - VAT value added tax
Tax return and tax for 3. quarter and for September.
Collective statement for 3. quarter.
Monday 25. - Energic tax
Tax return and maturity of tax from natural gas, solid fuels, and electricity for September 2010.
November
Monday 1. - VAT value added tax
The last day of the time limit for subscription of an application for group registration which intents to be registered since 1.1.2011 according to §95 and VAT Law.
Monday 1. - Income tax
Payment of special rate withholding tax for September.
Tuesday 9. - Excise tax
Tax maturity for September (except for spirit).
Monday 22. - Income tax
Payment of the sum of personal income tax advances from dependent activity and office-holder´s emoluments for October 2010.
Wednesday 24. - Excise tax
Tax maturity for September (only spirit).
Thursday 25. - Excise tax
Tax return for October.
Tax return to stake the claim to return the excise tax on furnace oil, green diesel oil, benzine and lubricating oil from October (if there is any claim).
Thursday 25. - VAT value added tax
Tax return and tax for October.
Thursday 25. - Energic tax
Tax return and maturity of tax from natural gas, solid fuels, and electricity for October 2010.
Tuesday 30. - Income tax
Payment of special rate withholding tax for October.
Tuesday 30. - Real estate tax
Maturity of the second tax payment (all payers with tax liability higher than 5000 Kč).
December
Friday 10. - Excise tax
Tax maturity for October (except for spirit).
Wednesday 15. - Income tax
Half-year and quarterly advance payment of tax.
Wednesday 15. - Road tax
Advance payment for October and November.
Monday 20. - Income tax
Payment of the sum of personal income tax advances from dependent activity and office-holder´s emoluments for December.
Monday 27. - Excise tax
Tax maturity for October (only spirit).
Tax return for November.
Tax return to stake the claim to return the excise tax on furnace oil, green diesel oil, benzine and lubricating oil from November (if there is any claim).
Monday 27. - VAT value added tax
Tax return and tax for November.
Monday 27. - Energic tax
Tax return and maturity of tax from natural gas, solid fuels, and electricity for November 2010.
Friday 31. - Income tax
Payment of special rate withholding tax for December.