What is the deadline for filing your personal income tax return?


If you have not agreed with your payroll accountant to do a year-end settlement for you, or this was not even legally possible, you will have presumably to file a personal income tax return for 2023.

The deadline for its filing can fall on different days. It depends on whether a tax advisor files the return on your behalf, or whether you file it by yourself and you have a mandatory data message box and therefore have to file the return in electronic way, or you do not have one.

• Do you not have a data mailbox and you file the tax return by yourself in physical, paper form? The deadline is April 2, 2024; on the same day, you are required to pay tax.
• Do you have a data mailbox and file your tax return in electronic way? If you submit your tax return up to and including April 2, the tax is due on April 2 as well. If you submit a tax return from April 3 inclusive, the tax is due on May 2.

If you use the services of a tax adviser, who will file a tax return on your behalf, based on a power of attorney, the deadline can be extended until July 1, 2024; at the same time, the tax becomes due as well (that is, 3 months after the primary deadline).

Why should the advisor file your return by April 2? An example of such a reason: Your tax return is too complicated for you to dare to do it yourself, or you want to be sure of its correctness, and that is why you address an adviser. At the same time, for example, you need to have a confirmation of filing the tax return soon available for your bank with which you have a mortgage, or you will incur a tax overpayment for 2023 and you do not want to wait a long time for it.

On the contrary, do you expect that you will incur a surcharge on income tax for the year 2023? It is worthwhile for you to ask a tax adviser to process the tax return and thus postpone the due date of this additional payment from April 2 (or May 2) to July 1.

If you are a self-employed person, and you are required to file a report to the CSSA and a health insurance company as well, the deadline for submitting them is within one month after the month in which the tax return should have been filed. We would like to add that the deadline for paying the supplementary payment to the social insurance contributions to the CSSA is within eight days after the day on which the report was actually or should have been filed at the latest. The deadline for paying the health insurance supplementary payment to your insurance company is eight days after the day on which the report was or should have been filed, too.

The best way to resolve your tax return is, of course, to contact your tax adviser. If you already have your particular KODAP adviser, then you know how to do it.

If you are considering employment of KODAP services for now and you do not want to go round anywhere, you can fill in our Questionnaire; our advisers will get in touch with you.

Please note that the administrator of the Questionnaire is the company KODAP Liberec. If you are a client of another KODAP office, please contact your adviser directly.