By way of an amendment to the Road Tax Act, the advance payments toward road tax obligations were abolished effective as of 1 January 2022. What to do about extant overpayments of road tax?
By way of an amendment to the Road Tax Act, the advance payments toward road tax obligations were abolished effective as of 1 January 2022.
The Finance Administration accounts for a sizable volume of road tax overpayments by both current and former taxpayers, accrued not only during this year but also in the past.
Taxpayers may find out about the amount which they overpaid by logging into the finance administration’s online portal, e.g. using their bank identity or databox; alternatively, they may visit their locally competent finance office. If they actually overpaid, they need to formally request a refund or ask for these funds to be used toward other tax obligations: the tax authority does not automatically return these payments.
Request for a refund of overpayments
The request for refund of overpayments may be created using the online app of the finance administration at https://ouc.financnisprava.cz/vratka/form/danovySubjekt
Of course, one may also ask for the refund in writing (and submit the document either in paper form or electronically), or visit the finance office and officially ask for it in person.
However, submitting the request electronically requires what is referred to as a “data message”:
1. signed using a method whose effects are equivalent to that of a personal signature of one’s own hand, according to a law
2. whose sender’s identity has been certified using data that can also be used to log into the sender’s databox
3. using a secure identity method of access, or
4. sent via the tax information box.
In other words, submitting a request using ordinary e-mail is not possible.
The tax authority has thirty days to process the request. If the taxpayer does not ask for a refund, then the overpayment becomes the property of the state once six years have lapsed from the end of the year in which the overpayment occurred, and the taxpayer forfeits any claim to a refund.
For this reason, it is important to stay abreast of one’s current status as to one’s personal tax account, and to resolve on how to proceed if there is an overpayment of road tax.
Road Tax Act, finance administration