The Czech Republic’s General Financial Directorate has issued Decree D-67, which replaces Decree D-58, on 21 February 2025, providing guidance on waiving tax-related charges.
This decree ensures consistent and fair consideration of requests to waive tax charges like late payment interest, penalties, and fines. It outlines the conditions for waivers and the process for reviewing taxpayer requests.
Decree D-67 will come into effect on 1 March 2025.