Academic Scientific JournalsMandatory Electronic Communication with a Tax Administrator
Keywords:
tax law, tax procedure, digitalization, electronic tax returnsAbstract
The purpose of this text is to present an overview of the evolution of digital communication in tax law and highlight major changes which recently occurred in the process of digitalization regarding the communication between a tax administrator and taxpayers when submitting a tax document. The first part of the article will point out leading elements of digital submissions and provide theoretical and functional perspective on characteristics of electronic communication. The second part of the text aspires to analyse sanctions resulting from breaching rules regarding the mandatory electronic submission of tax documents. This article will then discuss the varieties of sanctions as an outcome of enforcing the tax procedural rules regarding the mandatory electronic document submission.
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References
Ehrke-Rabel, T; Grill, S; Schinnerl, M.: Chapter 12: Austria (in:) Seer, R; Wilms, A. L. (eds.): Surcharges and Penalties in Tax Law, EATLP Annual Congress Milan 28 – 30 May 2015, EATLP International Tax Series vol. 14, Amsterdam: International bureau of Fiscal Documentation, 2009.
Novotná, M; Jordanovová, K; Krupičková, L; Šotník, J.: Daňové řízení [Tax Procedure], Praha: C. H. Beck, 2019.
Ondrýsek, R.: § 71 Způsob učinění podání [Way of Submitting a Legal Document] (in:) Lichnovský, O et al. Daňový řád [Tax Code]. Praha: C. H. Beck, 2016.
Rozehnal, T.: Daňový řád. Praktický komentář [Tax Code. Practical Legal Commentary]. Praha: Wolters Kluwer ČR, 2019.
Rozehnal, T.: Digitalizace správy daní v kontextu aktuální judikatury správních soudů [Digitalization of the Tax Administration in the Context of the Latest Case-law of Administrative Courts], Available at: https://www.dauc.cz/dokument/?modul=li&cislo=271324, accessed: 28th September 2020
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Legal Acts
Act No. 235/2004 Coll., on Value Added Tax, as amended.
Act No. 300/2008 Coll., on the Electronic Acts and Document Conversion, as amended.
Act No. 280/2009 Coll. (Collection of Laws of the Czech Republic), Tax Code, as amended.
Court rulings
Supreme Administrative Court of the Czech Republic ruling of 20th March 2019, 9 Afs 383/2018 – 40 (published). © 2020 Nejvyšší správní soud. Available at: http://www.nssoud.cz/files/SOUDNI_VYKON/2018/0383_9Afs_1800040_20190320125040_20190404084034_prevedeno.pdf, accessed: 28th September 2020.
Other Official Documents
Seznam podání, na něž se hledí jako na podání bez vady, jsou-li učiněna jinak než elektronicky, ačkoli měla být učiněna elektronicky [The List of Tax Documents Considered without Defects even when not Submitted Electronically] Available at: https://www.financnisprava.cz/assets/cs/prilohy/fs-organy-financni-spravy/Seznam-podani-dle-74-odst-4-DR_2017-08-01.pdf, accessed: 28th September 2020.
Důvodová zpráva k zákonu č. 283/2020 Sb., kterým se mění zákon č. 280/2009 Sb., daňový řád, ve znění pozdějších předpisů, a další související zákony [The Explanatory Memorandum on Act No. 283/2020 Coll., which changes the Act No. 280/2009 Coll., Tax Code, as amended, and other relevant Acts].
Pokyn GFŘ-D-24, kterým se stanovuje struktura datové zprávy [Guidance of General Financial Directorate, which sets format and structure of a data message], Prague. Available at: https://www.financnisprava.cz/assets/cs/prilohy/d-zakony/Pokyn_GFR_D-24.pdf, accessed: 28th September 2020.
Metodický pokyn k povinnému elektronickému podání ve smyslu § 72 odst. 4 daňového řádu [Guidance of General Financial Directorate on mandatory electronic submission in terms of the Section § 72(4) of the Tax Code], Prague. Available at: https://www.financnisprava.cz/assets/cs/prilohy/d-sprava-dani-a-poplatku/14975_20_MP_k_povinnemu_elekt_podani.pdf, accessed: 28th September 2020.
Internet Resources
U. Přehled nejdůležitějších změn v gesci Ministerstva financí pro rok 2020 [Overview of the Most Important Changes in the Area of the Ministry of Finance for the year 2020]. © 2013 - 2020, Finanční správa [Tax authority] Available at: https://www.mfcr.cz/cs/aktualne/tiskove-zpravy/2019/prehled-nejdulezitejsich-zmen-v-gesci-mi-36889, accessed: 28th September 2020.
Reakce Finanční správy ČR na tiskovou zprávu Unie daňových poplatníků [Response of the Tax Authority to Press Release of the Taxpayers Union] © 2013 - 2020, Finanční správa [Tax authority] Available at: https://www.financnisprava.cz/cs/financni-sprava/media-a-verejnost/nepresnosti-v-mediich/2016/reakce-FS-na-TZ-unie-danovych-poplatniku-7404, accessed: 28th September 2020. Computer Hope [File format] Available at: https://www.computerhope.com/jargon/f/file-format.htm, accessed: 28th September 2020.
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