Tax calendar 2012

January 2012

Monday 2.1.

• Income tax
  Tax payment collected by tax withholding as per special rate of tax for November 2011

Monday 9.1.

• Excise tax
  Tax payment for November 2011 (excluding excise duty on spirits)

Friday 20.1.

• Income tax
  Monthly tax payment of total tax deducted on personal income tax from dependent activities and functional benefits

Tuesday 24.1.

• Excise tax
  tax payment for November 2011 (excise duty on spirits only)

Wednesday 25.1.

• Excise tax
  Tax return for December 2011
• Excise tax
  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)
• VAT value added tax
  Tax return and tax payment for 4th quarter 2011 and December 2011
• VAT value added tax
  Summary report for 4th quarter 2011 and December 2011
• Energic tax
  Tax return and payment for tax on gas, solid fuels and electricity for December 2011

Tuesday 31.1.

• Biopalivo
  Report according to § 3a par. 9 of act n. 86/2002 Coll.
• Income tax
  Tax payment collected by tax withholding as per special rate of tax for December 2011
• Real estate tax
  Tax return (complete) or partial tax return for year 2012
• Road tax
  Tax return and tax payment for year 2011

February 2012

Thursday 9.2.

• Excise tax
  Tax maturity for December 2011 (except for spirit).

Wednesday 15.2.

• Income tax
  Signature on the taxpayer's declaration of personal income tax on dependent activity and office-holder´s emoluments for tax year 2011 and signature on the annual settlement of tax advances and tax reliefs for tax year 2010.
• Income tax
  Submission of application for annual settlement by the tax administrator.

Monday 20.2.

• Income tax
  Payment of the sum of personal income tax advances from dependent activity and office-holder´s emoluments.

Friday 24.2.

• Excise tax
  Tax maturity for December 2011 (only spirit).

Monday 27.2.

• Excise tax
  Tax return for January 2012.
• Excise tax
  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).
• VAT value added tax
  Tax return and tax for January 2012 - summary report for January 2012.
• Energic tax
  Tax return and maturity of tax from natural gas, solid fuels, and electricity for January 2012.

Wednesday 29.2.

• Income tax
  Payment of special rate withholding tax for January 2012.

March 2012

Thursday 1.3.

• Income tax
  Submission bill of income tax on dependent activity for tax year 2011.

Monday 12.3.

• Excise tax
  Tax maturity for January 2012 (except for spirit).

Thursday 15.3.

• Income tax
  Quarterly advance payment of tax.
• Income tax
  Report of payment intermediary.

Tuesday 20.3.

• Income tax
  Payment of the sum of personal income tax advances from dependent activity and office-holder´s emoluments.
• Income tax
  Electronic submission bill of income tax on dependent activity for tax year 2011.

Monday 26.3.

• Excise tax
  Tax return for February 2012.
• Excise tax
  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).
• Excise tax
  Payment for January 2012 (excise duty on spirits only)
• VAT value added tax
  Tax return and tax for February 2012 - summary report for February 2012.
• Energic tax
  Tax return and maturity of tax from natural gas, solid fuels, and electricity for February 2012.

April 2012

Monday 2.4.

• Income tax
  Tax return and tax for 2011 for those subjects who have no obligatory audit or a tax advisor.
• Income tax
  Tax payment collected by tax withholding as per special rate of tax for February 2012
• Gift tax if acquired without payment of allowances for greenhouse gases

Monday 9.4.

• Excise tax
  Tax maturity for February 2012 (except for spirit).

Monday 16.4.

• Road tax
  Advance payment for 1. quarter 2012.

Friday 20.4.

• Income tax
  Payment of the sum of personal income tax advances from dependent activity and office-holder´s emoluments

Tuesday 24.4.

• Excise tax
  Tax maturity for February 2012(only spirit).

Wednesday 25.4.

• Excise tax
  Tax return for March 2012.
• Excise tax
  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).
• VAT value added tax
  Tax return and tax for 1. quarter and for March 2012.
• VAT value added tax
  Collective statement for March 2012 and for 1. quarter 2012.
• Energic tax
  Tax return and maturity of tax from natural gas, solid fuels, and electricity for March 2012.

Monday 30.4.

• Income tax
  Tax payment collected by tax withholding as per special rate of tax for March 2012

May 2012

Wednesday 2.5.

• Income tax
  Submission bill of special rate tax withholding for tax year 2011.

Thursday 10.5.

• Excise tax
  Tax maturity for March 2012 (except for spirit).

Monday 21.5.

• Income tax
  Payment of the sum of personal income tax advances from dependent activity and office-holder´s emoluments.

Friday 25.5.

• Excise tax
  Tax maturity for March 2012 (only spirit).
• Excise tax
  Tax return for April 2012.
• Excise tax
  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).
• VAT value added tax
  Tax return and tax for April 2012 - summary report for April 2012.
• Energic tax
  Tax return and maturity of tax from natural gas, solid fuels, and electricity for April 2012.

Thursday 31.5.

• Income tax
  Payment of special rate withholding tax for April 2012.
• Real estate tax
  Maturity of the whole tax (payers with tax liability up to 5 000 Kč incl.).
• Real estate tax
  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).

June 2012

Monday 11.6.

• Excise tax
  Tax maturity for April 2012 (except for spirit).

Friday 15.6.

• Income tax
  Half-year or quarterly advance payment of tax.

Wednesday 20.6.

• Income tax
  Payment of the sum of personal income tax advances from dependent activity and office-holder´s emoluments.

Monday 25.6.

• Excise tax
  Tax maturity for April 2012 (only spirit).
• Excise tax
  Return for May 2012
• Excise tax
  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)
• VAT value added tax
  Tax return and tax for May 2012 - summary report for May 2012.
• Energic tax
  Tax return and maturity of tax from natural gas, solid fuels, and electricity for May 2012.

July 2012

Monday 2.7.

• Income tax
  Tax payment collected by tax withholding as per special rate of tax for May 2012
• Income tax
  Tax return and tax payment for 2011 taxable period, if taxpayer does have the duty of audit or his tax return is processed and administrated by tax advisor

Tuesday 10.7.

• Excise tax
  Tax maturity for May 2012 (except for spirit).

Monday 16.7.

• Road tax
  Advance payment for 2. quarter 2012.

Friday 20.7.

• Income tax
  Payment of the sum of personal income tax advances from dependent activity and office-holder´s emoluments.

Wednesday 25.7.

• Excise tax
  Tax maturity for May 2012 (only spirit).
• Excise tax
  Tax return for June 2012.
• Excise tax
  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).
• VAT value added tax
  Tax return and tax for 2. quarter and for June 2012.
• VAT value added tax
  Collective statement for 2. quarter 2012 and for June 2012.
• Energic tax
  Tax return and maturity of tax from natural gas, solid fuels, and electricity for June 2012.

Tuesday 31.7.

• Income tax
  Tax payment collected by tax withholding as per special rate of tax for June 2012

August 2012

Thursday 9.8.

• Excise tax
  Tax maturity for June 2012 (except for spirit).

Monday 20.8.

• Income tax
  Payment of the sum of personal income tax advances from dependent activity and office-holder´s emoluments.

Friday 24.8.

• Excise tax
  Tax maturity for June 2012 (only spirit).

Monday 27.8.

• Excise tax
  Tax maturity for June 2012 (only spirit).
• Excise tax
  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).
• VAT value added tax
  Tax return and tax for July 2012 - summary report for July 2012.
• Energic tax
  Tax return and maturity of tax from natural gas, solid fuels, and electricity for July 2012.

Friday 31.8.

• Income tax
  Payment of special rate withholding tax for July 2012.
• Real estate tax
  Maturity of the first tax payment (taxpayers engaged in farming and breeding of fish with taxes higher than 5 000 CZK)

September 2012

Monday 10.9.

• Excise tax
  Tax maturity for July 2012 (except for spirit).

Monday 17.9.

• Income tax
  Quarterly advance payment of tax.

Thursday 20.9.

• Income tax
  Payment of the sum of personal income tax advances from dependent activity and office-holder´s emoluments.

Monday 24.9.

• Income tax
  Tax maturity for July (only spirit).

Tuesday 25.9.

• Excise tax
  Tax return for August 2012.
• Excise tax
  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).
• VAT value added tax
  Tax return and tax for August 2012 - summary report for August 2012.
• Energic tax
  Tax return and maturity of tax from natural gas, solid fuels, and electricity for August 2012.

October 2012

Monday 1.10.

• Income tax
  Payment of special rate withholding tax for August 2012.

Wednesday 10.10.

• Excise tax
  Tax maturity for August 2012(except for spirit).

Monday 15.10.

• Road tax
  Advance payment for 3. quarter.

Monday 22.10.

• Income tax
  Payment of the sum of personal income tax advances from dependent activity and office-holder´s emoluments.

Thursday 25.10.

• Excise tax
  Tax maturity for August 2012 (only spirit).
• Excise tax
  Tax return for September 2012.
• Excise tax
  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).
• VAT value added tax
  Tax return and tax for 3. quarter and for September 2012.
• VAT value added tax
  Collective statement for 3. quarter and for September 2012.
• Energic tax
  Tax return and maturity of tax from natural gas, solid fuels, and electricity for September 2012.

Wednesday 31.10.

• VAT value added tax
  The deadline to submit application for group registration according to § 95a of the VAT Law for those to be registered by January 1 of the following year, or to request for cancellation or change of the group registration according to § 106a of the VAT Law.
• Income tax
  Payment of special rate withholding tax for September 2012.

November 2012

Friday 9.11.

• Excise tax
  Tax maturity for September 2012(except for spirit).

Tuesday 20.11.

• Income tax
  Payment of the sum of personal income tax advances from dependent activity and office-holder´s emoluments.

Saturday 24.11.

• Excise tax
  Tax maturity for September 2012(only spirit).

Monday 26.11.

• Excise tax
  Tax return for October 2012.
• Excise tax
  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).
• VAT value added tax
  Tax return and tax for October - summary report for October 2012.
• Energic tax
  Tax return and maturity of tax from natural gas, solid fuels, and electricity for October 2012.

Friday 30.11.

• Income tax
  Payment of special rate withholding tax for October 2012.
• Real estate tax
  Maturity of the second tax payment (all payers with tax liability higher than 5000 Kč).

December 2012

Monday 10.12.

• Excise tax
  Tax maturity for October 2012 (except for spirit).

Monday 17.12.

• Income tax
  Half-year and quarterly advance payment of tax.
• Road tax
  Tax advance for October and November 2012

Thursday 20.12.

• Income tax
  Payment of the sum of personal income tax advances from dependent activity and office-holder´s emoluments for December 2011.

Thursday 27.12.

• Excise tax
  Tax maturity for October 2012 (only spirit).
• Excise tax
  Tax return for November 2012.
• Excise tax
  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).
• VAT value added tax
  Tax return and tax for November 2012 - summary report for November 2012.
• Energic tax
  Tax return and maturity of tax from natural gas, solid fuels, and electricity for November 2012.

Monday 31.12.

• Excise tax
  Tax payment collected by tax withholding as per special rate of tax for November 2012