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Update - Czech Republic Introduces New Rules on Waiver of Penalties and Taxes

|Approved Changes|Czech Republic
Czech Republic

On 30 June 2025, the Czech Republic published Act No. 218/2025 in the Official Gazette, which contains various amendments to certain acts in the area of tax administration and competence of the customs administration. As previously reported, this includes new rules allowing the tax authority to fully or partially waive tax penalties upon request. New rules are also introduced to allow the government to waive tax obligations in cases where irregularities arise from the application of tax laws…

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