The Czech National Bank has initiated steps to withdraw the licence of Sberbank CZ, a.s. to operate as a bank. This was due to the deterioration of the bank’s liquidity situation in connection with a significant outflow of deposits following the escalation of the Russian-Ukrainian conflict and the invasion of Ukraine by Russia. In connection with this, the CNB issued an interim measure prohibiting the bank from dealing with its assets and liabilities, including providing new loans and accepting deposits.
In response to the current situation, the Financial Administration has stopped all transfers of funds by the financial authorities to the accounts of Sberbank CZ, a. s., bank code 6800. This may concern, for example, the payment of overpayments and the compensation bonus. At the same time, the tax authorities have already noted situations where taxpayers cannot pay their tax obligations due to the de facto unavailability of their funds in this bank.
Necessary change of registration details
If a taxpayer is to be refunded an overpayment or paid a compensation bonus, it is now necessary to notify the tax administration of a change in the bank account number. According to our information, a number of clients have already received in their mailbox a notice from the tax administration regarding this procedure.
A taxpayer can do so by submitting a Notice of Change of Registration Data. If the taxpayer has already applied for a refund of the overpayment, then they can add a request to change the account number provided in the application for a refund of a refundable overpayment of, for example, income tax. In a case where an application for a compensatory bonus has already been made, this application must be supplemented by a change of bank account.
It is recommended that the change of registration details be made using the relevant form Notification of Change of Registration Details available in the application Elektronická podání pro Finanční správu (Electronic submissions for the Financial Authority). If the taxpayer has established a data box by law, the form must be submitted electronically.
Unavailable funds
If the taxpayer or taxpayer does not have available funds to pay the tax liability, this must be addressed with the relevant tax administration. One option is to defer payment of the tax, which can be requested through the Financial Administration’s web application Žádost o povolení posečkání (Request for Deferral Authorisation).
We are prepared to provide assistance in handling these issues.
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