What You’ll Learn in This Article

– What a tax authority deadline means and how it’s calculated
– What happens if you fail to respond in time
– Whether you can ask for leniency or a deadline reset
– Why even a few days’ delay can cost you dearly
– When to act fast – and why it pays to contact a lawyer

Expert Explanation

Tax authority deadlines
The tax administrator may ask you to provide evidence, explanation, or fix a procedural error. These letters often come with strict deadlines – usually 5, 8 or 15 days. The clock starts ticking when the letter is delivered, and the time is calculated according to the Czech Tax Code.

What if you miss it?
If you don’t respond in time, the authority proceeds without your input. This can lead to:
– Additional tax assessed using assumptions (Section 98 Tax Code)
– A full tax audit
– Or a direct assessment without further review.

Possible remedies
The law allows you to request a deadline reinstatement (Section 37 Tax Code), but only if:
– You apply promptly (within 15 days from when the reason ceased),
– And you perform the missed action.

You may also request remission of a fine, if a late response led to one (Section 259c). But this does not affect the tax assessment itself.

Real-Life Example

A businesswoman received a letter asking for invoices within 8 days. She opened the letter 12 days later – only to find a new tax assessment for CZK 140,000. The authority had acted without her evidence. She contacted a lawyer who helped file a deadline reinstatement request. But by then, the damage was done – and the burden of proof was much heavier.

Lawyer’s Recommendation

I often meet clients who ignore tax letters because they “don’t owe anything.” But tax proceedings don’t work like that. Silence is treated as failure to prove your case. My advice? Never ignore a letter from the tax authority – and if you missed a deadline, get legal help right away. The sooner we act, the better your chances.