On 29 September 2020, Act No. 264/2020 came into effect, amending Act No. 67/2020 Coll. on certain exceptional financial measures concerning the spread of the dangerous contagious human disease COVID-19 with the aim of repealing several measures. The adopted amendment puts an end to the pandemic period applied to specific financial measures.
Changes are mainly related to the filing of tax returns and tax payment, advance tax payments and the filing and deposition of financial statements in the financial statements register.
For tax purposes, the pandemic period shall end on 30 September 2020.
With the amendment of Act No. 67/2020, a new Section 2, par. 3 is added: ″For the purposes of measures under Sections 3 and 4, Section 6, Sections 8 to 12, Sections 16 to 18a, Sections 20 to 24a, Sections 24c to 24h, Section 24j, Sections 24n and 24o, Sections 33 and 34, Section 36, par. 1 and 3, Sections 36a and 36c par. 1 and 2, the pandemic period shall end on 31 December 2020.″
