Corporate Income Tax Return
Official Name: Přiznání k dani z příjmů právnických osob (DPPO)
⚠️ Taxcoder does not provide official tax forms. The official and always up-to-date version of this form is available on the website of the Financial Administration of the Czech Republic (Finanční správa ČR).
The official tax form for corporations, limited liability companies (s.r.o.), and other legal entities to report their annual taxable income. Includes provisions for tax-deductible expenses, depreciation, and corporate tax credits.
Who Must File
All Czech-registered corporations, limited liability companies (s.r.o.), joint-stock companies (a.s.), cooperatives, and foreign companies with permanent establishment in the Czech Republic.
Deadlines
Within 3 months after the end of the tax period (typically April 1st for calendar year). Extended to 6 months with tax advisor or mandatory audit.
Common Mistakes to Avoid
- Incorrect classification of tax-deductible vs non-deductible expenses
- Errors in depreciation calculations
- Missing transfer pricing documentation for related-party transactions
- Incorrect handling of foreign income and tax credits
- Late payment of corporate tax advances