Tax calendar 2009
| JANUARY | ||
|---|---|---|
| Friday 9. | – excise tax | – November 2008 tax maturity (except of spirit excise tax) |
| Tuesday 20. | – income tax | – monthly payment of deducted income tax advancements of natural persons |
| Monday 26. | - excise tax | – November 2008 tax maturity (spirit excise tax only) |
| – December 2008 tax return | ||
| – tax return for lodging a claim for return of the excise tax applicable to heating oils, green diesel and other (technical) gasoline for December 2008 (in case a claim incurred) | ||
| – value added tax | – tax return and tax for the 4th quarter and December 2008 | |
| – summary report for the 4th quarter 2008 | ||
| – energy taxes | – tax return and payment of taxes from gas, solid fuels and electricity for December 2008 | |
| FEBRUARY | ||
| Monday 2. | – income tax | – payment of withholding tax according to special rate for December 2008 |
| – real estate tax | – real estate tax: tax return (full) or partial tax return for 2009 | |
| – road tax | – tax return and tax for 2008 | |
| – bio-fuels | – reporting according to § 3a, subsection 6 of Act No. 86/2002 Coll. | |
| Monday 9. | – excise tax | – December 2008 tax maturity (except of spirit excise tax) |
| Monday 16. | – income tax | – signature of declaration of employee's income tax payer and signature for annual settlement of income tax advancements for tax and tax benefits |
| – submission of a request for annual settlement by tax administrator | ||
| Friday 20. | – income tax | – monthly payment of deducted income tax advancements of natural persons |
| – submission of tax settlement for employee's income tax for tax period of 2008 | ||
| Tuesday 24. | – excise tax | – December 2008 tax maturity (spirit excise tax only) |
| Wednesday 25. | – excise tax | – January 2009 tax return |
| – tax return for lodging a claim for return of the excise tax applicable to heating oils, green diesel and other (technical) gasoline for January 2009 (in case a claim incurred) | ||
| – value added tax | – tax return and tax for January 2009 | |
| – energy taxes | – tax return and payment of taxes from gas, solid fuels and electricity for January 2009 | |
| MARCH | ||
| Monday 2. | – income tax | – submission of withholding tax collected by a special rate settlement for tax period of 2008 |
| – payment of withholding tax according to special rate for January 2009 | ||
| Thursday 12. | – excise tax | – January 2009 tax maturity (except of spirit excise tax) |
| Monday 16. | – income tax | – quarterly tax advance payment |
| – submission of report by a payment agent | ||
| Friday 20. | – income tax | – monthly payment of deducted income tax advancements of natural persons |
| Wednesday 25. | – excise tax | – February 2009 tax return |
| – tax return for lodging a claim for return of the excise tax applicable to heating oils, green diesel and other (technical) gasoline for February 2009 (in case a claim incurred) | ||
| – value added tax | – tax return and tax for February 2009 | |
| – energy taxes | – tax return and payment of taxes from gas, solid fuels and electricity for February 2009 | |
| Friday 27. | – excise tax | – January 2009 tax maturity (spirit excise tax only) |
| Tuesday 31. | – income tax | – payment of withholding tax according to special rate for February 2009 |
| – submission of tax return and payment of the same for 2008 unless audit is required and the tax return is processed and submitted by the payer | ||
| APRIL | ||
| Thursday 9. | – excise tax | – February 2009 tax maturity (except of spirit excise tax) |
| Wednesday 15. | – road tax | – tax advance payment for the 1st quarter 2009 |
| Monday 20. | – income tax | – monthly payment of deducted income tax advancements of natural persons |
| Friday 24. | – excise tax | – February 2009 tax maturity (spirit excise tax only) |
| Monday 27. | – excise tax | – March 2009 tax return |
| – tax return for lodging a claim for return of the excise tax applicable to heating oils, green diesel and other (technical) gasoline for March 2009 (in case a claim incurred) | ||
| – value added tax | – tax return and tax for the 1st quarter and March 2009 | |
| – summary report for the 1st quarter 2009 | ||
| – energy taxes | – tax return and payment of taxes from gas, solid fuels and electricity for March 2009 | |
| Thursday 30. | – income tax | – payment of withholding tax according to special rate for March 2009 |
| MAY | ||
| Monday 11. | – excise tax | – March 2009 tax maturity (except of spirit excise tax) |
| Wednesday 20. | – income tax | – monthly payment of deducted income tax advancements of natural persons |
| Monday 25. | – excise tax | – March 2009 tax maturity (spirit excise tax only) |
| – April 2009 tax return | ||
| – tax return for lodging a claim for return of the excise tax applicable to heating oils, green diesel and other (technical) gasoline for April 2009 (in case a claim incurred) | ||
| – value added tax | – tax return and tax for April 2009 | |
| – energy taxes | – tax return and payment of taxes from gas, solid fuels and electricity for April 2009 | |
| JUNE | ||
| Monday 1. | – income tax | – payment of withholding tax according to special rate for April 2009 |
| – real estate tax | – maturity of the tax (payers of tax liability up to CZK 5,000 inclusive) | |
| – maturity of the first tax instalment (for payers of tax liability over CZK 5,000 except for those payers engaged in independent agricultural production and fishing - furthermore "the independent farmers") | ||
| Tuesday 9. | – excise tax | – April 2009 tax maturity (except of spirit excise tax) |
| Monday 15. | – income tax | – quarterly or midyear tax advance payment |
| Monday 22. | – income tax | – monthly payment of deducted income tax advancements of natural persons |
| Wednesday 24. | – excise tax | – April 2009 tax maturity (spirit excise tax only) |
| Thursday 25. | – excise tax | – May 2009 tax return |
| – tax return for lodging a claim for return of the excise tax applicable to heating oils, green diesel and other (technical) gasoline for May 2009 (in case a claim incurred) | ||
| – value added tax | – tax return and tax for May 2009 | |
| – energy taxes | – tax return and payment of taxes from gas, solid fuels and electricity for May 2009 | |
| Tuesday 30. | – income tax | – payment of withholding tax according to special rate for May 2009 |
| – submission of tax return and payment of the same for 2008 should audit be required and the tax return is processed and submitted by tax consultant | ||
| JULY | ||
| Friday 10. | – excise tax | – May 2009 tax maturity (except of spirit excise tax) |
| Wednesday 15. | – road tax | – tax advance payment for the 2nd quarter 2009 |
| Monday 20. | – income tax | – monthly payment of deducted income tax advancements of natural persons |
| Monday 27. | – excise tax | – May 2009 tax maturity (spirit excise tax only) |
| – June 2009 tax return | ||
| – tax return for lodging a claim for return of the excise tax applicable to heating oils, green diesel and other (technical) gasoline for June 2009 (in case a claim incurred) | ||
| – value added tax | – tax return and tax for the 2nd quarter and June 2009 | |
| – summary report for the 2nd quarter 2009 | ||
| – energy taxes | – tax return and payment of taxes from gas, solid fuels and electricity for June 2009 | |
| Friday 31. | – income tax | – payment of withholding tax according to special rate for June 2009 |
| AUGUST | ||
| Monday 10. | – excise tax | – June 2009 tax maturity (except of spirit excise tax) |
| Thursday 20. | – income tax | – monthly payment of deducted income tax advancements of natural persons |
| Monday 24. | – excise tax | – June 2009 tax maturity (spirit excise tax only) |
| Tuesday 25. | – excise tax | – July 2009 tax return |
| – tax return for lodging a claim for return of the excise tax applicable to heating oils, green diesel and other (technical) gasoline for July 2009 (in case a claim incurred) | ||
| – value added tax | – tax return and tax for July 2009 | |
| – energy taxes | – tax return and payment of taxes from gas, solid fuels and electricity for July 2009 | |
| Monday 31. | – income tax | – payment of withholding tax according to special rate for July 2009 |
| – real estate tax | – maturity of the first tax instalment (the independent farmers of tax liability over CZK 5,000) | |
| SEPTEMBER | ||
| Wednesday 9. | – excise tax | – July 2009 tax maturity (except of spirit excise tax) |
| Tuesday 15. | – income tax | – quarterly tax advance payment |
| Monday 21. | – income tax | – monthly payment of deducted income tax advancements of natural persons |
| Thursday 24. | – excise tax | – July 2009 tax maturity (spirit excise tax only) |
| Friday 25. | – excise tax | – August 2009 tax return |
| – tax return for lodging a claim for return of the excise tax applicable to heating oils, green diesel and other (technical) gasoline for August 2009 (in case a claim incurred) | ||
| – value added tax | – tax return and tax for August 2009 | |
| – energy taxes | – tax return and payment of taxes from gas, solid fuels and electricity for August 2009 | |
| Wednesday 30. | – income tax | – payment of withholding tax according to special rate for August 2009 |
| OCTOBER | ||
| Monday 12. | – excise tax | – August 2009 tax maturity (except of spirit excise tax) |
| Thursday 15. | – road tax | – tax advance payment for the 3rd quarter 2009 |
| Tuesday 20. | – income tax | – monthly payment of deducted income tax advancements of natural persons |
| Monday 26. | – excise tax | – August 2009 tax maturity (spirit excise tax only) |
| – September 2009 tax return | ||
| – tax return for lodging a claim for return of the excise tax applicable to heating oils, green diesel and other (technical) gasoline for September 2009 (in case a claim incurred) | ||
| – value added tax | – tax return and tax for the 3rd quarter and September 2009 | |
| – summary report for the 3rd quarter 2009 | ||
| – energy taxes | – tax return and payment of taxes from gas, solid fuels and electricity for September 2009 | |
| Friday 30. | – value added tax | – the last day of deadline for submission of an application for registration of group according to § 95a of VAT act to be registered from 1 January 2010 |
| NOVEMBER | ||
| Monday 2. | – income tax | – payment of withholding tax according to special rate for September 2009 |
| Monday 9. | – excise tax | – September 2009 tax maturity (except of spirit excise tax) |
| Friday 20. | – income tax | – monthly payment of deducted income tax advancements of natural persons |
| Tuesday 24. | – excise tax | – September 2009 tax maturity (spirit excise tax only) |
| Wednesday 25. | – excise tax | – October 2009 tax return |
| – tax return for lodging a claim for return of the excise tax applicable to heating oils, green diesel and other (technical) gasoline for October 2009 (in case a claim incurred) | ||
| – value added tax | – tax return and tax for October 2009 | |
| – energy taxes | – tax return and payment of taxes from gas, solid fuels and electricity for October 2009 | |
| Monday 30. | – income tax | – payment of withholding tax according to special rate for October 2009 |
| – real estate tax | – maturity of the first tax instalment (all payers of tax liability over CZK 5,000) | |
| DECEMBER | ||
| Thursday 10. | – excise tax | – October 2009 tax maturity (except of spirit excise tax) |
| Tuesday 15. | – income tax | – quarterly or midyear tax advance payment |
| – road tax | – tax advancement for October and November 2009 | |
| Monday 21. | – income tax | – monthly payment of deducted income tax advancements of natural persons |
| Monday 28. | – excise tax | – October 2009 tax maturity (spirit excise tax only) |
| – November 2009 tax return | ||
| – tax return for lodging a claim for return of the excise tax applicable to heating oils, green diesel and other (technical) gasoline for November 2009 (in case a claim incurred) | ||
| – value added tax | – tax return and tax for November 2009 | |
| – energy taxes | – tax return and payment of taxes from gas, solid fuels and electricity for November 2009 | |
| Thursday 31. | – income tax | – payment of withholding tax according to special rate for November 2009 |
Náměstí Republiky 3 (1.patro)
360 01 Karlovy Vary
tel.: 353 223 484, mobil: 602 431 201
e-mail: info@ucetnisluzby.cz
