Change in the tax administration

As of the 1st January 2011, Act N.280/2009 Sb., tax system is replacing current Act N. 337/1992 Sb. providing for administration of taxes and tax fees. The tax authority can issue a new decision on remission of tax attribution for reasons of lowered summum jus. According to the unexpired Act providing for administration of taxes and tax fees will be reviewed all requests for remission of tax attribution delivered until the end of 2010. The tax subjects can submit requests to the appropriate tax authority until the end of 2010 either if the tax and tax attribution were assessed or they can be assessed according to the results of the current tax control.